簡介:CONTADURíAYADMINISTRACIóN622017761–774WWWCONTADURIAYADMINISTRACIONUNAMMX/AVAILABLEONLINEATWWWSCIENCEDIRECTCOMWWWCYAUNAMMX/INDEXPHP/CYAEFFECTOFINFORMATIONQUALITYDUEACCOUNTINGREGULATORYCHANGESAPPLIEDCASETOMEXICANREALSECTOREFECTOENLACALIDADDELAINFORMACIóNANTECAMBIOSENLANORMATIVIDADCONTABLECASOAPLICADOALSECTORREALMEXICANOHéCTORHORACIOGARZASáNCHEZ?,KLENDERAIMERCORTEZALEJANDRO,ALMABERENICEMéNDEZSáENZ,MARTHADELPILARRODRíGUEZGARCíAUNIVERSIDADAUTóNOMADENUEVOLEóN,MEXICORECEIVED17MARCH2015ACCEPTED3NOVEMBER2015AVAILABLEONLINE29MAY2017ABSTRACTTHEPURPOSEOFTHISPAPERISTOEXAMINEWHETHERCHANGESINACCOUNTINGSTANDARDSIMPROVEVALUERELEVANCEOFFINANCIALINFORMATIONONLISTEDCOMPANIESINMEXICOTHERESEARCHWASCONDUCTEDFORTHEPERIOD2000–2013USINGASAMPLEOF141COMPANIESTHATREPORTTOTHEMEXICANSTOCKEXCHANGEUSINGTHEMETHODOLOGYOFPANELDATAOURFINDINGSSHOWTHATCHANGESINLOCALREGULATIONSGENERALLYACCEPTEDACCOUNTINGPRINCIPLESTOINTERNATIONALLYAPPROVEDSTANDARDSFINANCIALREPORTINGSTANDARDSANDINTERNATIONALFINANCIALREPORTINGSTANDARDSINCREASETHEVALUERELEVANCEANDTHEREFORETHEQUALITYOFINFORMATIONTHESTUDYSHOWSTHATTHEACCOUNTINGINFORMATIONWITHINTERNATIONALFINANCIALREPORTINGSTANDARDSISMORETRUSTWORTHYFORFOREIGNANDNATIONALINVESTORS?2017UNIVERSIDADNACIONALAUTóNOMADEMéXICO,FACULTADDECONTADURíAYADMINISTRACIóNTHISISANOPENACCESSARTICLEUNDERTHECCBYNCNDLICENSEHTTP//CREATIVECOMMONSORG/LICENSES/BYNCND/40/KEYWORDSQUALITYOFACCOUNTINGINFORMATIONFINANCIALREPORTINGSTANDARDSINTERNATIONALFINANCIALREPORTINGSTANDARDSACCOUNTINGPRINCIPLESJELCLASSIFICATIONB52C45K11L24?CORRESPONDINGAUTHOREMAILADDRESSHFACPYAHOTMAILCOMHHGARZASáNCHEZPEERREVIEWUNDERTHERESPONSIBILITYOFUNIVERSIDADNACIONALAUTóNOMADEMéXICOHTTP//DXDOIORG/101016/JCYA20151101301861042/?2017UNIVERSIDADNACIONALAUTóNOMADEMéXICO,FACULTADDECONTADURíAYADMINISTRACIóNTHISISANOPENACCESSARTICLEUNDERTHECCBYNCNDLICENSEHTTP//CREATIVECOMMONSORG/LICENSES/BYNCND/40/HHGARZASáNCHEZETAL/CONTADURíAYADMINISTRACIóN622017761–774763REVIEWOFTHELITERATUREBACKGROUNDOFTHEACCOUNTINGSTANDARDSNAIRANDFRANK1980STATETHATINMEXICO,THEACCOUNTINGPRACTICESANDAUDITSHAVEBEENINFLUENCEDBYTHEGENERALLYACCEPTEDPRINCIPLESINTHEUNITEDSTATESOFAMERICA,WITHANAPPROACHORIENTEDTOWARDTHEESTABLISHMENTOFRULESMORETHANSTANDARDS,HOWEVER,THEGENERALLYACCEPTEDACCOUNTINGPRINCIPLESGAAPANDTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRSHAVESOMEINFLUENCEDEPENDINGONTHEIRCONTEXTOFIMPLEMENTATIONSCHIPPER,2003THEPRINCIPLESSPECIFYAGUIDEBUTREQUIREMOREJUDGMENTINTHEIRIMPLEMENTATIONINTURN,THERULESCONTEMPLATEMOREREQUIREMENTSBUTLEAVELESSROOMFORDISCRETIONBARTH,LANDSMAN,LANG,INTHISSENSE,ITINDICATESTHATTHEISSUINGENTITIESWILLHAVETHEOBLIGATIONTOELABORATEANDDIVULGETHEIRFINANCIALINFORMATIONBASEDONTHEIFRS,ANDTHEFINANCIALSTATEMENTSOFISSUINGENTITIES,TRUSTFOUNDERSORFOREIGNGUARANTORS,SHALLBEELABORATEDACCORDINGTOSOMEOFTHEFOLLOWINGOPTIONSFIRSTOFALL,BASEDONTHEIFRSTHATTHEIASBISSUESSECONDLY,BASEDONUSGAAPS,HAVINGTOINCORPORATEINTHECORRESPONDINGCOMPLIMENTARYNOTESANEXPLICATIVEDOCUMENTONTHERELEVANTDIFFERENCESBETWEENTHEACCOUNTINGSTANDARDSANDTHEMETHODSUSEDTOELABORATETHEIRFINANCIALSTATEMENTSHOWEVER,EVENTHOUGHTHEMANDATORYDATEISJANUARY1ST,2012,THEISSUINGENTITIESCANADOPTTHEMINADVANCEFORTHEEXERCISESOF2008AND2011DUETOTHEFOREGOING,WECANSTRESSTHATTHEREARETHREEIMPORTANTPERIODSINTHEIMPLEMENTATIONOFTHEACCOUNTINGSTANDARDS1GAAPUNTIL2005,2FRS2006–2011ANDIFRS2012TOTHETHIRDQUARTEROF2013WITHTHESEPERIODS,WEWILLANALYZETHEEFFECTTHATEACHONEOFTHEMHASONTHEEVALUATIVERELEVANCEANDINTHISSAMEWAY,ONTHEQUALITYOFTHEACCOUNTINGINFORMATION
下載積分: 10 賞幣
上傳時間:2024-03-14
頁數(shù): 14
大小: 0.39(MB)
子文件數(shù):