Manipulación del resultado contable en Latinoamérica: Evidencias de la corrupción organizacional

This article examines whether there is evidence of earnings manipulation in Latin America, as well as the reporting intentions (profits or losses) of organizations in the region. To this end, we use the methodology of graphical and statistical distribution analysis, which provides insights into the problem. This analysis is conducted on a sample of listed companies from 11 Latin American countries. The results suggest that, in general, earnings manipulation in Latin America occurs to report small losses in operating income and small gains in net income. In particular, statistical evidence of earnings manipulation is found at the country level for Chile, Ecuador, Mexico, Peru, and Venezuela.