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簡介：字數英文字數英文22322232單詞，單詞，1217612176字符；中文字符；中文38013801漢字漢字出處出處SáNCHEZNCHEZHHG,G,ALEJANDROALEJANDROKAC,C,SáENZENZABM,M,ETETALALEFFECTEFFECTOFOFINFORMATIONINFORMATIONQUALITYQUALITYDUEDUEACCOUNTINGACCOUNTINGREGULATORYREGULATORYCHANGESCHANGESAPPLIEDAPPLIEDCASECASETOTOMEXICANMEXICANREALREALSECTORJSECTORJCONTADURCONTADURíAYADMINISTRACIADMINISTRACIóN,N,201762761774201762761774外文文獻外文文獻EFFECTOFINFORMATIONQUALITYDUEACCOUNTINGREGULATORYCHANGESAPPLIEDCASETOMEXICANREALSECTORABSTRACTTHEPURPOSEOFTHISPAPERISTOEXAMINEWHETHERCHANGESINACCOUNTINGSTANDARDSIMPROVEVALUERELEVANCEOFFINANCIALINFORMATIONONLISTEDCOMPANIESINMEXICOTHERESEARCHWASCONDUCTEDFORTHEPERIOD2000–2013USINGASAMPLEOF141COMPANIESTHATREPORTTOTHEMEXICANSTOCKEXCHANGEUSINGTHEMETHODOLOGYOFPANELDATAOURFINDINGSSHOWTHATCHANGESINLOCALREGULATIONSGENERALLYACCEPTEDACCOUNTINGPRINCIPLESTOINTERNATIONALLYAPPROVEDSTANDARDSFINANCIALREPORTINGSTANDARDSANDINTERNATIONALFINANCIALREPORTINGSTANDARDSINCREASETHEVALUERELEVANCEANDTHEREFORETHEQUALITYOFINFORMATIONTHESTUDYSHOWSTHATTHEACCOUNTINGINFORMATIONWITHINTERNATIONALFINANCIALREPORTINGSTANDARDSISMORETRUSTWORTHYFORFOREIGNANDNATIONALINVESTORSKEYWORDSQUALITYOFACCOUNTINGINFORMATIONFINANCIALREPORTINGSTANDARDSINTERNATIONALFINANCIALREPORTINGSTANDARDSACCOUNTINGPRINCIPLESINTRODUCTIONTHERESEARCHDONEREGARDINGTHEQUALITYOFTHEACCOUNTINGINFORMATIONISOFINTERESTTODIFFERENTAGENTSSUCHASTHEINSTITUTIONSTHATISSUESTANDARDS,EG,THEFASBFINANCIALACCOUNTINGSTANDARDSBOARDORTHEIASBINTERNATIONALACCOUNTINGSCHRAND2010,WHODEFINEHIGHQUALITYTHROUGHTHEPREDICTIVEEFFECTOFTHEACCOUNTINGINCOMEONTHEFUTUREVALUATIONOFTHECOMPANYONTHEOTHERHAND,BARTHETAL2008STATETHATTHEREISQUALITYINTHERESULTWHENTHEACCOUNTINGINFORMATIONISLESSMANIPULATED,AMOREOPPORTUNEACKNOWLEDGMENTOFTHELOSSESISPRESENT,ANDANINCREASEINTHEPREDICTIVECAPABILITYISGIVENBYTHEREGRESSIONBETWEENTHEFUNDAMENTALANDMARKETVARIABLESDECHOWETAL2010MENTIONTHATTHEREISNOMEASUREOFQUALITYFORALLDECISIONMODELSOTHERAUTHORSSUCHASBALL,ROBIN,ANDWU2003,BALLANDSHIVAKUMAR2005ANDBURGSTAHLER,HAIL,ANDLEUZ2006STATETHATTHEQUALITYOFTHEACCOUNTINGINFORMATIONVARIESACCORDINGTOINCREASEINTHENUMBEROFUSERSTHATHAVEACCESSTOPRIVILEGEDINFORMATION,ASTHISISHOWTHEASYMMETRYOFTHEINFORMATIONISRESOLVEDINPRIVATECOMPANIESDESPITETHELACKOFACLEARDEFINITIONOFTHEACCOUNTINGQUALITY,SEVERALSTUDIESUSEMEASURESTHATARECONSIDEREDSUBSTITUTESOFACCOUNTINGQUALITY,FOREXAMPLE,THEADMINISTRATIONOFPROFITS,THEOPPORTUNEACKNOWLEDGMENTOFLOSSESANDTHEEVALUATIVERELEVANCEBARTHETAL,2008INOURRESEARCH,WECONSIDEREDTHEEVALUATIVERELEVANCETOMEASURETHEQUALITYOFTHEINFORMATIONASINFRANCIS,LAFOND,OLSSON,ANDSCHIPPER2004ANDAGOSTINOETAL2011THEINVESTIGATIONINEVALUATIVERELEVANCEHASBEENFUNDAMENTALLYCARRIEDOUTINDEVELOPEDCOUNTRIESHOWEVER,THEREISALACKOFEVIDENCEINDEVELOPINGCOUNTRIES,LIKEINLATINAMERICAANDMEXICOINTERNATIONALFINANCIALREPORTINGSTANDARDSTHEIFRSAREACCOUNTINGSTANDARDSISSUEDBYTHEFINANCIALACCOUNTINGSTANDARDSBOARDIASB,ANINDEPENDENTORGANIZATIONWITHHEADQUARTERSINLONDON,UNITEDKINGDOMTHEYPRETENDTOBEASETOFRULESTHAT,IDEALLY,WOULDBEAPPLIEDINTHESAMEMANNERTOTHEFINANCIALREPORTSBYTHEPUBLICCOMPANIESOFTHEWORLDBETWEEN1973AND2000,THEINTERNATIONALSTANDARDSWEREISSUEDBYTHEORGANIZATIONTHATPRECEDEDTHEIASB,THEINTERNATIONALACCOUNTINGSTANDARDSCOMMITTEEIASCTHISORGANIZATIONWASCREATEDIN1973BYPROFESSIONALASSOCIATIONSOFACCOUNTANTSIN

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簡介：INTERNATIONALJOURNALOFSCIENCEENGINEERINGANDADVANCETECHNOLOGY,IJSEAT,VOL5,ISSUE6ISSN23216905JUNE2017WWWIJSEATCOMPAGE731THENEEDOFFINANCIALSTATEMENTANALYSISINAFIRM/ANORGNIZATIONDRGSUNEETHAMBAPHDPROFESSORTHEMODELSTATESTHREEIMPACTSWHICHCIRCULARSEGMENTANASSOCIATIONSINTERIORIMPACT,EXPANSIVEIMPACT,ANDKEYADMINISTRATIONITENCOURAGESUSTOCLARIFYITHATACOMPANYSBUDGETARYPROPORTIONSREFLECTUNFORESEENCHANGESINTHEBUSINESS2ACTIVEENDEAVORSTOACCOMPLISHTHECOVETEDFOCUSBYADMINISTRATIONAND

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