The importance of information upon applying IFRS in financial entities that trade at the Colombian stock market
The aim of this research is to determine whether the implementation of the International Financial Reporting Standards (IFRS) in the companies of the financial sector listed on the Colombian Stock Exchange has greater relevance compared to the previous accounting regulatory framework known as Genera...
- Autores:
-
Laverde Sarmiento, Miguel Angel
Garcia Carrillo, Jorge Fernando
Lezama Palomino, Juan Carlos
Patiño Jacinto, Alejandra
- Tipo de recurso:
- Fecha de publicación:
- 2019
- Institución:
- Universidad Santo Tomás
- Repositorio:
- Universidad Santo Tomás
- Idioma:
- spa
- OAI Identifier:
- oai:repository.usta.edu.co:11634/41468
- Acceso en línea:
- https://revistas.usantotomas.edu.co/index.php/cife/article/view/5200
http://hdl.handle.net/11634/41468
- Palabra clave:
- Value relevance of information
Ohlson model
financial instruments
IFRS
generally accepted accounting principles
- Rights
- License
- http://purl.org/coar/access_right/c_abf2