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Escritos Contables y de Administración

versión On-line ISSN 1853-2055

Resumen

BARBEI, Alejandro Agustín; GONZALEZ, Paula Carolina  y  TIBERI, Sofía. financiera de empresas argentinas ante la COVID-19: un análisis de las revelaciones y el cumplimiento normativo. Escr. Contab. Adm. [online]. 2020, vol.11, n.2, pp. 40-58. ISSN 1853-2055.

Many strategic, tactical and operational decisions must be based on quality information. Relevance and faithful representation are fundamental qualitative characteristics for financial information to be useful. This paper aims to make a theoretical approach and an empirical analysis of whether Argentine companies disclose issues related to COVID-19, complying with the requirements of accounting and regulatory standards. For this purpose, an applied and exploratory research is carried out, and a methodology is developed to collect information related to the coronavirus in the financial statements, the compliance with control organisms and the impact on the stock market. Significant deficiencies are found in the application of the existing regulation, which negatively impacts on the quality and usefulness of the information. Given this scenario, it is essential to review the theoretical assumptions that should guide the tasks of preparing and reviewing accounting information.

Palabras llave : Accounting Information; Financial Statements; Events After the Reporting Period; Coronavirus; Argentina.

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