Información contable y el riesgo financiero - riesgo del accionista enfocado a empresas mineras peruanas

Juan C. Orellano-Antúnez

doi:10.26867/se.2022.v11i1.129

Authors

Juan C. Orellano-Antúnez Universidad Nacional Mayor de San Marcos, Lima, Perú https://orcid.org/0000-0001-6055-4433

DOI:

https://doi.org/10.26867/se.2022.v11i1.129

Keywords:

credit risk, market risk, liquidity risk, object of accounting study, financial information

Abstract

Objective: To identify the main research about accounting information and financial risk in the SCOPUS database and carry out an analysis of the characteristics of the publications, as well as their content. Method: Consist of making a systematic review of the literature of the last five years following inclusion and exclusion criteria with the use of Boolean operators to better proceed. Results: 22 articles were identified, none of them with studies in South America and two of the articles have more than 50% of the citations. Regarding the content, they all contain accounting information as a variable and they are not found directly in the financial risk variable, although practically all financial risk subclassifications are covered indirectly. Another issue that was also found is that there are new concepts, for us, such as OPM3 and CFEBIT, linking it with accounting information and financial risk. A concept that we consider novel about the object of study of accounting is also proposed, strengthening the concept of accounting information but with a greater scope, even reaching the information of natural persons. Conclusions: Operational risk is the concept of financial risk most related to accounting information, there are no investigations in the Peruvian area, so it is recommended to see the possibility of adapting the investigations found for this investigation to the reality of Peruvian companies. Finally, some recommendations of topics that we consider interesting to be investigated are left.

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

References

AL-Amro, S. A., Alnawaiseh, M. B., Bader, A. A., & Alnawaiseh, M. A. L. I. (2017). The quality of financial reports in the risks of electronic accounting information systems in the Jordanian commercial banks. International Journal of Economic Research, 14(9), 107–122.

Althebeh, Z. A. (2019). Impact of accounting information system on reducing liquidity risk in saudi banks comparative study between Islamic Banks and Commercial Banks. Academy of Accounting and Financial Studies Journal, 23(1).

Andrikopoulos, P., & Khorasgani, A. (2018). Predicting unlisted SMEs’ default: Incorporating market information on accounting-based models for improved accuracy. British Accounting Review, 50(5),559–573. https://doi.org/10.1016/j.bar.2018.02.003

Anggraita, V., Rossieta, H., Wardhani, R., & Wibowo, B. (2020). IFRS adoption on value-relevance andrisk-relevance of accounting information among indonesian banks. Pertanika Journal of Social Sciences and Humanities, 28(1), 515–532.

Buchetti, B., Parbonetti, A., & Pugliese, A. (2022). Covid-19, corporate survival and public policy: Therole of accounting information and regulation in the wake of a systemic crisis. Journal of Accounting and Public Policy, 41(1), 106919. https://doi.org/10.1016/j.jaccpubpol.2021.106919

Cascino, S. (2017). Stock-bond return co-movement and accounting information. Journal of Business Finance and Accounting, 44(7–8), 1036–1072. https://doi.org/10.1111/jbfa.12253

Drábková, Z. (2018). CFEBT method as a tool of fraud risk management and decreasing information asymmetry in accounting. ACRN Journal of Finance and Risk Perspectives, 7(1–2), 16–30.

Givoly, D., Hayn, C., & Katz, S. (2017). The changing relevance of accounting information to debtholders over time. In Review of Accounting Studies (Vol. 22, Issue 1). Springer US. https://doi.org/10.1007/s11142-016-9374-y

Iasb. (2009). Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades. (NIIF para las PYMES).

Ji, L. (2020). Research on the risk management of the accounting information of public–private partnership financing mode in the pricing of listed companies’ bonds. International Journal of Electrical Engineering and Education, 57(2), 175–185. https://doi.org/10.1177/0020720918813817

José Antonio Ludeña. (2022). No Title. https://economipedia.com/definiciones/riesgo-financiero.html

Juan, C.-B. J. M.-M. D. V.-C. A.; O.-A. (2021). La influencia de la automatización inteligente en la detección del cibercrimen financiero. 26–33.

Latif, A. S., & Shah, A. (2021). The impact of quality of accounting information on cost of capital: Insight from an emerging economy. Asian Economic and Financial Review, 11(4), 292–307. https://doi.org/10.18488/JOURNAL.AEFR.2021.114.292.307

Malpartida Marquez, J. D., & Orellano Antunez, J. C. (2018). Efecto del aprendizaje basado en proyectos en el logro de habilidades intelectuales en estudiantes del curso de contabilidad superior en una universidad pública de la región Huánuco. In Instituto Latinoamericano de Altos Estudios. http://repositorio.upch.edu.pe/bitstream/handle/upch/1515/Efecto_MalpartidaMarquez_Jose.pdf?sequence=1&isAllowed=y

Meiryani, & Sudrajat, R. (2019). Designing a web based quality of accounting information system. Interna-tional Journal of Scientific and Technology Research, 8(8), 659–664.

Miñano Lecaros, J. G., & Orellano Antunez, J. C. (2016). Aplicación Filosófica En El Problema De Investigación Científica. JQuipukamayoc, 24(46), 9–14.

Napitupulu, I. H. (2020). Internal Control, Manager’s Competency, Management Accounting Information Systems and Good Corporate Governance: Evidence from Rural Banks in Indonesia. Global Business Review. https://doi.org/10.1177/0972150920919845

Organización Internacional para la Estandarización. (2018). ISO 31010 - Gestión del riesgo. Técnicas de evaluación del riesgo. 1–110.

Paillacar Silva, C., Hidalgo Tupia, M. A., & Orellano Antunez, J. C. (2019). El Sistema De Gestión De Riesgos Y Su Impacto En La Información Contable Del Sistema Bancario. Quipukamayoc, 27(53),9–18. https://doi.org/10.15381/quipu.v27i53.15978

Qatawneh, A. M. (2020). THE ROLE OF COMPUTERIZED ACCOUNTING INFORMATIONSYSTEMS (CAIS) IN PROVIDING A CREDIT RISK MANAGEMENT ENVIRONMENT:MODERATING ROLE OF IT. Academy of Accounting and Financial Studies Journal, 24(6),1–17.

Rashidi, M. (2021). The pricing of information asymmetry based on environmental uncertainty and ac-counting conservatism. International Journal of Productivity and Performance Management. https://doi.org/10.1108/IJPPM-10-2019-0502

Riahi, Y., & Hammami, Y. (2019). Accounting information and financial institutions’ credit spreads: the case of Tunisia. Journal of Applied Accounting Research, 20(1), 2–21. https://doi.org/10.1108/JAAR-06-2017-0065

Safdar, I., Neel, M., & Odusami, B. (2022). Accounting information and left-tail risk. Review of Quantitative Finance and Accounting, 58(4), 1709–1740. https://doi.org/10.1007/s11156-021-01036-6

Trinandha, A., Ghozali, I., & Fuad. (2018). Understanding the potential impact of accounting information system to computer accounting fraud. International Journal of Engineering Research and Technology,11(2), 191–200.

Vílchez, P., Mejía, E., Pontet, N., González, J., Choy, E., Farfán, M., Mayorga, X., & Orellano, J. (2019). FUNDAMENTOS Y REFLEXIONES DE TEORÍA CONTABLE. In Bogotá ediciones de la U. (Issue 9).

Villacorta-cavero, A., & Orellano Antunez, J. C. (2020). ARTÍCULO ORIGINAL VELOCIDAD YPERSISTENCIA DEL RIESGO EN PANDEMIA Y LA HOJA DE RUTA DEL RETORNO. Quipukamayoc, 28(57), 9–15.

Zhang, H. (2017). Internal control and evaluation analysis of the accounting information of paper making enterprise based on OPM3 model. Paper Asia, 1, 37–41.

Zhang, X. (2021). Application of data mining and machine learning in management accounting in-formation system. Journal of Applied Science and Engineering (Taiwan), 24(5), 813–820. https://doi.org/10.6180/jase.202110_24(5).0018