Effectiveness of the Mexican accounting convergence project undertaken as of 2005: empirical evidence (1997-2010)

Polo Jiménez Sergio Demetrio (), Hidalgo Gallardo Ruth Leticia (), Palacios Manzano Mercedes (), Hernández Gracia Tirso Javier () and Moreno Uribe Heriberto ()
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Polo Jiménez Sergio Demetrio: Universidad Autónoma del Estado de Hidalgo
Hidalgo Gallardo Ruth Leticia: Universidad Autónoma del Estado de Hidalgo
Palacios Manzano Mercedes: Universidad de Murcia
Hernández Gracia Tirso Javier: Universidad Autónoma del Estado de Hidalgo
Moreno Uribe Heriberto: Universidad Autónoma del Estado de Hidalgo

Contaduría y Administración, 2015, vol. 60, issue 1, 261-282

Abstract: The purpose of our study is to know whether the efforts carried out by the Mexican Council for Financial Information managed to reduce the differences in the calculation of the Mexican accounting reports and those calculated under American principles (US GAAP) in the period 1997-2010. To achieve the objectives set out, we analyzed 230 20-F reports that correspond to 27 Mexican companies listed in the New York Stock Exchange. The results obtained in the implementation of the linear regression models show the existence of certain factors that explain the degree of comparability of fundamental accounting variables obtained under Mexican GAAP and US GAAP.

Keywords: comparability; accounting harmonization; 20-F format (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:nax:conyad:v:60:y:2015:i:1:p:261-282

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