Does an IFRS adoption increase value relevance and earnings timeliness in Latin America?

被引：35

作者：

Rodriguez Garcia, Martha del Pilar ^{[1
]}

Cortez Alejandro, Klender Aimer ^{[1
]}

Mendez Saenz, Alma Berenice ^{[1
]}

Garza Sanchez, Hector Horacio ^{[1
]}

机构：

[1] Univ Autonoma Nuevo Leon, Fac Contaduria Publ & Adm, Ave Univ S-N Cd Univ, San Nicolas De Los Garza 66455, Nuevo Leon, Mexico

来源：

EMERGING MARKETS REVIEW | 2017年 / 30卷

关键词：

Earnings timeliness; IFRS; Latin America; Quantile regression; Value relevance; INTERNATIONAL ACCOUNTING STANDARDS; FINANCIAL-REPORTING STANDARDS; QUALITY; IMPACT; EQUITY;

D O I：

10.1016/j.ememar.2016.11.001

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study analyzes whether changing from local to international accounting standards improves the quality of accounting for Latin American companies. In particular, we aim to identify whether fundamental accounting variables are more relevant and increase earnings timeliness after companies adopt the International Financial Reporting Standards. This research was conducted during 2000-2014 using a sample of 923 companies from Argentina, Brazil, Chile, and Mexico. Employing panel data and quantile regression, our findings show that changes from local accounting regulations to internationally approved standards increase the value relevance. In addition, the results suggest the presence of earnings timeliness in large firms. (C) 2016 Elsevier B.V. All rights reserved.

引用

页码：155 / 168

页数：14

共 43 条

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