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

Noemí Vásquez Quevedo ()
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Noemí Vásquez Quevedo: Tecnológico de Monterrey

Revista de Administración, Finanzas y Economía (Journal of Management, Finance and Economics), 2012, vol. 6, issue 1, 89-107

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

Keywords: Normas internacionales de información financiera (NIIF); Normas de información financiera (NIF); Adopción; Razones financieras (search for similar items in EconPapers)
JEL-codes: G30 M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ega:rafega:201204

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