IAS 19 and its influence on financial sustainability in companies 2023–2024
Article Sidebar
Main Article Content
Abstract
This study addresses the influence of IAS 19 on the financial sustainability of companies, focusing on how its correct implementation impacts the management of labor liabilities and financial transparency. The main objective is to examine how companies that adopt this standard achieve greater operating efficiency and financial stability. To this end, quantitative methods were employed by analyzing companies of different sizes that implemented IAS 19. The results revealed that large companies, with more resources, achieved a successful integration of the standard, improving their financial indicators, such as debt reduction and increased profitability. In contrast, medium-sized companies faced difficulties in adopting the standard, although those that managed to implement it also saw improvements in their financial results. Large companies showed an 11.38% improvement in operating cash flow, while medium-sized companies achieved a remarkable 95.80% increase. In addition, financial transparency increased in both categories, reaching 40% in large companies and 50% in medium-sized ones. The discussion highlights that, although the benefits of IAS 19 are evident, it is crucial to provide support and training to medium-sized companies to maximize its impact. The conclusions point out that IAS 19 is fundamental for financial sustainability, improving financial transparency and investor confidence
Downloads
Article Details
Section
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
How to Cite
References
Barcia-Zambrano, I. A. (2024). La Influencia de la Globalización en la Contabilidad de Costos: Un Enfoque Cualitativo. Revista Científica Zambos, 3(2), 1-30. https://doi.org/10.69484/rcz/v3/n2/15 DOI: https://doi.org/10.69484/rcz/v3/n2/15
Bayas-Gavidia, A. C., Vera-Velez, L. R., Díaz-Córdova, P. E., & Medina-Armas, A. T. (2025). Cumplimiento de las obligaciones tributarias y su efecto en la toma de decisiones de las microempresas comerciales. Journal of Economic and Social Science Research, 5(3), 1-14. https://doi.org/10.55813/gaea/jessr/v5/n3/205 DOI: https://doi.org/10.55813/gaea/jessr/v5/n3/205
Brown, T., Davis, K., & Wilson, M. (2019). The impact of pension and employee benefit accounting on financial efficiency. Journal of Financial Accounting, 28(3), 215–233.
Casanova-Villalba, C. I., Herrera-Sánchez, M. J., & Almeida-Blacio, J. H. (2025). Aplicaciones de inteligencia artificial en la auditoría financiera contemporánea. Revista Científica Ciencia Y Método, 3(2), 30-43. https://doi.org/10.55813/gaea/rcym/v3/n2/3 DOI: https://doi.org/10.55813/gaea/rcym/v3/n2/3
Guaman-Briones, T. G., & Goya-Contreras, R. E. (2025). Análisis financiero de pequeñas y medianas empresas de Servicios del sector Urdesa Central del norte de Guayaquil, periodo 2023-2024. Revista Científica Zambos, 4(1), 249-272. https://doi.org/10.69484/rcz/v4/n1/89 DOI: https://doi.org/10.69484/rcz/v4/n1/89
Herrera-Sánche, M. J., Casanova-Villalba, C. I., & Ruiz-López, S. E. (2023). Adaptación de las normativas de auditoría frente a los avances tecnológicos emergentes. Revista Científica Ciencia Y Método, 1(3), 1-15. https://doi.org/10.55813/gaea/rcym/v1/n3/16 DOI: https://doi.org/10.55813/gaea/rcym/v1/n3/16
International Accounting Standards Board. (2018). IFRS® Standards—Issued at 1 January 2018 (Red Book). IFRS Foundation. https://www.ifrs.org/news-and-events/news/2018/03/issued-ifrs-standards-2018-red-book-available-to-order-now/
Jacome-Vélez, T. G., Campos-Tufiño, M., & Casanova-Villalba, C. I. (2025). Libro de Memorias: I Congreso Internacional de Innovación y Sostenibilidad Digital - CiiSD. Editorial Grupo AEA. https://doi.org/10.55813/egaea.l.124 DOI: https://doi.org/10.55813/egaea.l.124
Jones, L., Taylor, J., & Morgan, R. (2021). Managing labor liabilities: Implications for corporate transparency. Accounting and Business Research, 49(1), 45–62.
Klemens, G., & Cummings, R. (2022). The ability of large firms to adapt to international accounting regulations. Journal of Corporate Accounting & Finance, 34(4), 107–122
López-Pérez, P. J. (2023). Análisis del Impacto de la Norma Internacional de Información Financiera (NIIF) en las PYMEs Ecuatorianas. Revista Científica Zambos, 2(1), 74-86. https://doi.org/10.69484/rcz/v2/n1/39 DOI: https://doi.org/10.69484/rcz/v2/n1/39
Martínez, A., & Rodríguez, V. (2021). Long-term financial stability through international standards: The case of NIC 19. International Journal of Accounting Standards, 16(2), 77–94.
Montenegro-Pérez, A. S., Ruiz-Cortez, S. L., Verdezoto-Águila, P. M., Romero-Mera, W. W., & Padilla-Romero, F. A. (2024). Análisis del cumplimiento de obligaciones del Impuesto a la Renta, en las PYMES de Urdaneta. Journal of Economic and Social Science Research, 4(4), 258–277. https://doi.org/10.55813/gaea/jessr/v4/n4/145 DOI: https://doi.org/10.55813/gaea/jessr/v4/n4/145
Roberts, P., Simmons, H., & White, B. (2020). Financial transparency and investment decisions: A study of the effects of labor liability disclosures. Journal of Finance and Accounting, 58(2), 320–338
Rodríguez, J., & Pérez, M. (2021). The influence of labor liability transparency on investor confidence. Accounting Review, 50(1), 88–102.
Segura-Suárez, A. C., & Espinel-Camejo, M. X. (2025). Procesos contables como herramientas para la toma de decisiones en la Industrias Lácteas Toni S.A. Revista Científica Zambos, 4(1), 293-309. https://doi.org/10.69484/rcz/v4/n1/91 DOI: https://doi.org/10.69484/rcz/v4/n1/91
Superintendencia de Compañías, Valores y Seguros. (2024). Institución. https://www.supercias.gob.ec/portalscvs/Institucion.php
Zambrano-Plua, N. D., Arias-Perez, M. G., & Salazar-Mejía, C. A. (2024). Regímenes Tributarios en Latinoamérica y Estrategias Efectivas para Mitigar la Evasión Fiscal. Journal of Economic and Social Science Research, 4(4), 122–135. https://doi.org/10.55813/gaea/jessr/v4/n4/137 DOI: https://doi.org/10.55813/gaea/jessr/v4/n4/137