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El objetivo del presente trabajo es analizar los avances en la literatura empírica sobre la información ofrecida por las diferencias contables-fiscales. El trabajo se enfoca en las BTD totales porque representan la métrica más completa de estas diferencias. Se seleccionaron 10 estudios empíricos publicados en el periodo 2014-2024 que tienen las BTD totales como variable independiente. Se realizó un análisis cualitativo sobre la procedencia de los datos, el uso de variables dependientes, los resultados de los estudios empíricos, así como de la medición de las variables. Los resultados muestran que persiste el interés en estudiar la información ofrecida por las diferencias contables-fiscales al mercado, especialmente sobre la persistencia del resultado, aunque se proponen nuevas métricas para el resultado. Además, algunos estudios evalúan si las BTD ofrecen información sobre el riesgo y el valor de las empresas. También se continúa con el estudio de la información ofrecida a los acreedores, aportando nuevas variables, como la estructura de capital. Sin embargo, el interés por el estudio de la información ofrecida a las autoridades fiscales respecto a la planificación fiscal agresiva disminuyó. Se observa que, debido a la falta de datos, tanto las BTD totales como varias variables dependientes se estiman con la ayuda de diferente subrogados. Futuros estudios deberían evaluar estas métricas para reducir la heterogeneidad. Así mismo, es necesario evaluar las diferencias en la información ofrecida por las BTD en función de su signo, negativo o positivo, así como de sus dos componentes, las diferencias temporarias y las diferencias permanentes.
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Derechos de autor 2025 Martha Cecilia Lozada Orejuela, Gustavo Sader, Carmen Stella Verón