The impact of international financial reporting standards on accounting quality: Evidence from Latin America and the Caribbean [Impacto de los estándares internacionales de información financiera en la calidad contable: Evidencia desde Latinoamérica y el Caribe]

This paper examines the impact of the application of International Financial Reporting Standards (IFRS) on accounting quality (financial report quality) of Latin American and Caribbean economies, regarding to their local accounting regulatory standards (Local GAAP). By using a sample of listed compa...

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Autores:

Tipo de recurso:

Fecha de publicación:

2019

Institución:

Universidad de Medellín

Repositorio:

Repositorio UDEM

Idioma:

spa

OAI Identifier:

oai:repository.udem.edu.co:11407/6111

Acceso en línea:

http://hdl.handle.net/11407/6111

Palabra clave:

Accounting quality
Earnings management
Earnings smoothing
IFRS adoption
Value relevance

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License

http://purl.org/coar/access_right/c_16ec