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Impacto de las IFRS en los reportes financieros de empresas listadas en la Bolsa Mexicana de Valores

Author

Listed:
  • Noemí Vásquez Quevedo

    (Tecnológico de Monterrey)

Abstract

The paper shows the results that had the companies listed on the Mexican Stock Exchange to implement IFRS in the first quarter of 2012. The results of implementation are measured by comparing the differences of financial ratios calculated using IFRS (International standards) and NIF (Mexican standards). It also compares financial statement items valued under two sets of standards. Furthermore, the implementation of IFRS is also analyzed according to notes disclosed in the first financial statements published using IFRS

Suggested Citation

  • Noemí Vásquez Quevedo, 2012. "Impacto de las IFRS en los reportes financieros de empresas listadas en la Bolsa Mexicana de Valores," Revista de Administración, Finanzas y Economía (Journal of Management, Finance and Economics), Tecnológico de Monterrey, Campus Ciudad de México, vol. 6(1), pages 89-107.
    • Handle: RePEc:ega:rafega:201204
    as

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    File URL: http://alejandria.ccm.itesm.mx/egap/documentos/2012V6A4Vasquez.pdf
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    References listed on IDEAS

    as
    1. Mary E. Barth & Wayne R. Landsman & Mark H. Lang, 2008. "International Accounting Standards and Accounting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 467-498, June.
    2. Sally Aisbitt, 2006. "Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100," Accounting in Europe, Taylor & Francis Journals, vol. 3(1), pages 117-133, October.
    3. Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007. "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, vol. 26(1), pages 1-38.
    4. Chua, Wai Fong & Taylor, Stephen L., 2008. "The rise and rise of IFRS: An examination of IFRS diffusion," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 462-473.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Normas internacionales de información financiera (NIIF); Normas de información financiera (NIF); Adopción; Razones financieras;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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