Abstract

CATOLICO SEGURA, Diego Fernando. The International Financial Reporting Standards and their informative relevance: Empirical evidence of Colombia listed companies. Contad. Adm [online]. 2021, vol.66, n.2, 00005.  Epub Oct 11, 2021. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2021.2395.

This article exposes the effect of the adoption of the International Financial Reporting Standards (IFRS) in the disclosure of information of Colombia listed companies and examine the association between the level of compliance of IFRS and firm characteristics, as possible additional drivers of disclosure. The study uses a content analysis of the notes of the financial statements published in 2014 and 2015 of Colombian companies to observe compliance with the disclosure requirements and used a model of Ordinary Minimum Squares with cross-sectional data to establish its possible determinants. The study showed an improvement in the disclosure of accounting information from the adoption of IFRS and it was determined that the internationalization of companies has a positive and significant relationship with the level disclosure of information.

Keywords : F20; M41; M48; International Financial Reporting Standards; IFRS; Disclosure of Information; Accounting information quality; Determinants.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )