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Efecto De Las Niif En El Valor Bursátil De Las Empresas Españolas / The Impact Of The Ifrs On The Market Value Of Spanish Firms

Author

Listed:
  • García García, F.

    (Universidad Politécnica de Valencia (España))

  • Moya Clemente, I.

    (Universidad Politécnica de Valencia (España))

Abstract

El objeto de la presente investigación es comprobar la influencia de la aplicación de las Normas Internacionales de Información Financiera (NIIF) en la valoración de empresas cuando se aplican metodologías basadas en la información suministrada por la contabilidad. A partir de esta información se han obtenido modelos econométricos de valoración utilizando el análisis factorial y se ha procedido a un análisis de la varianza (ANOVA) para contrastar si existen diferencias estadísticamente significativas entre las magnitudes contables obtenidas a partir del PGC y de las NIIF. Como resultado principal se ha obtenido que la capacidad explicativa de la información facilitada por ambos sistemas normativos es similar, si bien hay que reconocer que las NIIF se encuentran aún en un estadio muy temprano de aplicación. / The aim of the present research is to analyse the impact of the use of the Internacional Financial Reporting Standards on the value of companies when methodologies based on the accounting information are employed. Econometric valuation models have been obtained using factorial analysis and an ANOVA analysis has been used to compare the data set obtained using the two different accounting options. The main result of this research is that the explaining capacity of both accounting options is similar, though this is probably because the IFRS are still in a very early stage of use.

Suggested Citation

  • García García, F. & Moya Clemente, I., 2009. "Efecto De Las Niif En El Valor Bursátil De Las Empresas Españolas / The Impact Of The Ifrs On The Market Value Of Spanish Firms," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 15(1), pages 61-79.
    • Handle: RePEc:idi:jiedee:v:15:y:2009:i:1:p:61-79
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