Abstract

POLO JIMENEZ, Sergio Demetrio et al. Effectiveness of the Mexican accounting convergence project undertaken as of 2005: empirical evidence (1997-2010). Contad. Adm [online]. 2015, vol.60, n.1, pp.261-282. ISSN 0186-1042.

The purpose of our study is to know whether the efforts carried out by the Mexican Council for Financial Information managed to reduce the differences in the calculation of the Mexican accounting reports and those calculated under American principles (US GAAP) in the period 1997-2010. To achieve the objectives set out, we analyzed 230 20-F reports that correspond to 27 Mexican companies listed in the New York Stock Exchange. The results obtained in the implementation of the linear regression models show the existence of certain factors that explain the degree of comparability of fundamental accounting variables obtained under Mexican GAAP and US GAAP.

Keywords : comparability; accounting harmonization; 20-F format.

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