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In this article, we investigate the relationship between institutional, regulatory, regulatory and public-political aspects with earnings management in publicly traded companies in South American countries. We used a time series made up of publicly traded companies from 6 countries in South America, from 2003 to 2016. The four results smoothing measures discussed were influenced by institutional aspects. There are negative effects of the low quality of public institutions related to the government's way of acting on quality measures based on cash. The adoption of IFRS was not significant for the dependent variables. It therefore innovates, inserts alternative institutional variables to those reviewed in the literature and determines new factor compositions. It presents contributions: i-theoretical when expanding the discussion on information quality and normative-regulatory and public-political institutional variables by inserting alternative country-level variables and; ii-practices, such that, the relevance of the observations and analyzes for legislators and normatizers stands out, especially with regard to the way in which the adoption of IFRS occurs. [ABSTRACT FROM AUTHOR]

El artículo presenta la «nueva» forma de organización de la producción en la industria automotriz en México. Se resalta el nuevo rol de la industria proveedora de autopartes. Es un modelo global, aplicado tanto en México como en otras regiones del mundo, sin embargo, las estrategias difieren en los distintos países y empresas. Se utiliza el concepto de modelo productivo que considera aspectos estructurales e institucionales, así como pensar en procesos considerando el espacio. El objetivo es mostrar el actual modelo de producción en la industria automotriz basado en redes de proveedores que configuran un sistema complejo de producción y de servicios donde intervienen estructuras (económicas, políticas, etc.), así como las políticas de los diferentes actores. Se estudia el modelo de producción de la industria automotriz en México en el cual resaltan las políticas globales de los corporativos, tal como la externalización de actividades de las terminales. Ello lleva a profundizar en el nuevo rol de las empresas de autopartes, así como la participación estatal en la configuración del modelo flexible de producción y su correlato espacial. Se concluye que la industria automotriz se rige por una nueva forma organizativa de la producción, con empresas que se organizan bajo los principios de la producción flexible en redes complejas de producción, donde los cambios organizativos y tecnológicos son importantes e inciden en una redistribución de actividades económicas que incluyen comercio y servicios. Finalmente se consolida la integración productiva y espacial del sector productivo y de mercado con los socios del Norte.

This paper presents the «new» way of organizing production in the automotive industry in Mexico. The new role of the auto parts supplier industry is highlighted. It is a global model, applied in Mexico as well as in other regions of the world, however, the strategies differ in different countries and companies. The concept of a productive model that considers structural and institutional aspects, as well as thinking about processes considering space is used. The objective is to show the current production model in the automotive industry based on networks of suppliers that make up a complex system of production and services where structures (economic, political, etc.), as well as the policies of the different actors are involved. We study the production model of the automotive industry in Mexico in which the global policies of corporates stand out, such as the outsourcing of terminal activities. This leads to a deeper study on the new role of auto parts companies, as well as state participation in the configuration of the flexible production model and its spatial correlations. It is concluded that the automotive industry is governed by a new organizational form of production, with companies that are governed under the principles of flexible production in complex production networks, where organizational and technological changes are important and affect the redistribution of economic activities that include trade and services. Finally, the productive and spatial integration of the productive and commercial sector with the partners of the North is consolidated. [ABSTRACT FROM AUTHOR]