El caso de las normas contables globales: argumentos y evidencias
The case of global accounting standards: arguments and evidence.
Resumen (es)
Este artículo resume los argumentos a favor de un conjunto común de normas de contabilidad y las fuerzas que han promovido la adopción de las Normas Internacionales de Información Financiera –en adelante NIIF–. El uso generalizado de las NIIF a partir de 2005 ofrece una oportunidad para la investigación empírica sobre sus beneficios. Además, se resumen los resultados de los estudios que son relevantes para evaluar el papel de las NIIF en los mercados de capitales desarrollados y emergentes.
Resumen (en)
This article summarizes arguments in favor of a common set of accounting standards and the forces that have promoted the adoption of International Financial Reporting Standard – known as IFRS – The widespread use of IFRS since 2005 provides an opportunity for empirical research on its benefits. In addition, there is a summary of the results of some studies that are relevant to evaluate the role of IFRS for developed and emerging capital markets.
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