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

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

Martha del Pilar Rodríguez García2016

Article2016

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

Martha del Pilar Rodríguez García · Klender Aimer Cortéz Alejandro · Alma Berenice Méndez Sáenz · Héctor Horacio Garza Sánchez

81 citations·0/0 files stored·Emerging Markets Review

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

1995Earnings, Book Values, and Dividends in Equity Valuation*2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1997The conservatism principle and the asymmetric timeliness of earnings1 2008International Accounting Standards and Accounting Quality 2004Costs of Equity and Earnings Attributes 2004Earnings quality in UK private firms: comparative loss recognition timeliness 2007The Global competitiveness report, 2006-2007 2009Governance Matters VIII: Aggregate And Individual Governance Indicators 1996-2008

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2018Value relevance of accounting information: an emerging country perspective 2020Did mandatory IFRS adoption affect the cost of capital in Latin American countries?2017Assessing international accounting harmonization in Latin America 2021The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia 2023Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia

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2016Efecto en la calidad de la información ante cambios en la normatividad contable: caso aplicado al sector real mexicanoarticle · 21 shared references 2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteriaarticle · 18 shared references 2021The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabiaarticle · 16 shared references 2012The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Unionarticle · 14 shared references 2013The impact of IFRS on accounting quality: Evidence from Greecearticle · 13 shared references 2018IFRS and value relevancearticle · 12 shared references

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Year2016

Typearticle

Published2016-11-23

VenueEmerging Markets Review

ISSN-L1566-0141

Languageen

Citations81

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.ememar.2016.11.001

openalex_workW2552277172

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2023IFRS adoption: a systematic review of the underlying theories

2019Mandatory adoption of IFRS in Latin America: A boon or a bias

2021Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil