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Efecto en la calidad de la información ante cambios en la normatividad contable: caso aplicado al sector real mexicano


  • Héctor Horacio Garza Sánchez

    () (Universidad Autónoma de Nuevo León, México)

  • Klender Aimer Cortez Alejandro

    (Universidad Autónoma de Nuevo León, México)

  • Alma Berenice Méndez Sáenz

    (Universidad Autónoma de Nuevo León, México)

  • Martha del Pilar Rodríguez García

    (Universidad Autónoma de Nuevo León, México)


El objetivo de este trabajo es analizar si los cambios en las normativas contables mejoran la relevancia valorativa de la información financiera en empresas cotizadas en México. La investigación se realizó para el periodo de 2000 a 2013 utilizando una muestra de 141 empresas que reportan a la bolsa mexicana de valores utilizando la metodología de datos panel. Nuestros hallazgos muestran que los cambios de normativa locales (principios contables generalmente aceptados) a normativas homologadas internacionalmente (normas de información financiera y normas internacionales de información financiera) aumentan la relevancia valorativa y, por consiguiente, la calidad de la información. Este estudio muestra que la información contable elaborada mediante las normas internacionales de información financiera es más confiable para los inversionistas extranjeros y nacionales.

Suggested Citation

  • Héctor Horacio Garza Sánchez & Klender Aimer Cortez Alejandro & Alma Berenice Méndez Sáenz & Martha del Pilar Rodríguez García, 2017. "Efecto en la calidad de la información ante cambios en la normatividad contable: caso aplicado al sector real mexicano," Contaduría y Administración, Accounting and Management, vol. 62(3), pages 746-760, Julio-Sep.
  • Handle: RePEc:nax:conyad:v:62:y:2017:i:3:p:746-760

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    References listed on IDEAS

    1. Khan, Mozaffar & Watts, Ross L., 2009. "Estimation and empirical properties of a firm-year measure of accounting conservatism," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 132-150, December.
    2. Fama, Eugene F, 1970. "Efficient Capital Markets: A Review of Theory and Empirical Work," Journal of Finance, American Finance Association, vol. 25(2), pages 383-417, May.
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    More about this item


    Calidad de la información contable; Normas de información financiera; Normas Internacionales de Información Financiera; Principios contables;

    JEL classification:

    • B52 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Historical; Institutional; Evolutionary
    • C45 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Neural Networks and Related Topics
    • K11 - Law and Economics - - Basic Areas of Law - - - Property Law
    • L24 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Contracting Out; Joint Ventures


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