Title

Las Normas Internacionales de Información Financiera y su relevancia informativa: Evidencia empírica en empresas cotizadas de Colombia

DOI

https://doi.org/10.22201/fca.24488410e.2021.2395

Document Type

Article

Publication Date

1-1-2021

Publication Title

Contaduria y Administracion

Abstract

This article exposes the effect of the adoption of the International Financial Reporting Standards (IFRS) in the disclosure of information in companies listed in Colombia and examine the association between the level of compliance of IFRS and firm characteristics, as possible additional drivers of disclosure. The study uses a content analysis of the notes of the financial statements published in 2014 and 2015 of Colombian companies to observe compliance with the disclosure requirements and used a model of Ordinary Minimum Squares with cross-sectional data to establish its possible determinants. The study showed an improvement in the disclosure of accounting information from the adoption of IFRS and it was determined that the internationalization of companies has a positive and significant relationship with the level disclosure of information.

Volume

66

Issue

2

ISSN

01861042

Identifier

SCOPUS_ID:85099847389

Documento original

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