<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422018000300841</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.1233</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Impacto de las IFRS en la calidad del reporte financiero en Latinoamérica y el Caribe]]></article-title>
<article-title xml:lang="en"><![CDATA[The impact of IFRS on financial report quality in Latin America and the Caribbean]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cardona Montoya]]></surname>
<given-names><![CDATA[Juan Camilo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de San Buenaventura  ]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2018</year>
</pub-date>
<volume>63</volume>
<numero>spe2</numero>
<fpage>841</fpage>
<lpage>861</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422018000300841&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422018000300841&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422018000300841&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Este artículo examina el impacto generado por la aplicación de las Normas Internacionales de Información Financiera (IFRS, por sus siglas en inglés) en la calidad del reporte financiero (calidad contable) para las economías latinoamericanas y del Caribe, utilizando cinco proxies de medición relacionados con la magnitud absoluta de los ajustes por devengo discrecionales, se valora la calidad contable durante los periodos contables 2006 a 2014. Al mismo tiempo, se examina los efectos de los factores institucionales e incentivos de la gerencia sobre el uso de dichos ajustes como mecanismo de manipulación del resultado. Los resultados evidencian que durante el periodo de aplicación de IFRS, las empresas reportan menor magnitud absoluta de los ajustes por devengo discrecionales, indicando una relación inversa entre estas dos variables; dichos resultados sugieren una menor manipulación del resultado, lo que es lo mismo, una mayor calidad del reporte financiero. Se pretende contribuir a la literatura presentando los hallazgos generalizados para la región latina y del Caribe, incluyendo en el estudio, a casi la totalidad de los países de esta región durante un amplio periodo de aplicación de IFRS, además de utilizar diferentes métricas de medición para dar mayor robustez a los hallazgos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: This paper examines the impact generated for the application of International Financial Reporting Standards (IFRS) on financial report quality (accounting quality) for Latin American and Caribbean economies, by using five measurement proxies related to the magnitude of absolute discretionary accruals; accounting quality is assessed during the periods 2006 to 2014. At the same time, the effects of institutional factors and management incentives on the use of such accruals are examined as a mechanism for earnings management. The results show that during the period of application of IFRS, companies report lower magnitude of absolute discretionary accruals, indicating an inverse relationship between these two variables; these results suggest less earnings management, which is the same as higher financial report quality. It is intended to contribute to the literature by presenting generalized findings for the Latin and Caribbean region, by including in this study the majority of countries of the region over a wide period of application of IFRS, in addition to using different measurement metrics to give greater robustness to the findings.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[M41]]></kwd>
<kwd lng="es"><![CDATA[M42]]></kwd>
<kwd lng="es"><![CDATA[M48]]></kwd>
<kwd lng="es"><![CDATA[Ajustes por devengo]]></kwd>
<kwd lng="es"><![CDATA[Calidad contable]]></kwd>
<kwd lng="es"><![CDATA[Calidad del reporte financiero]]></kwd>
<kwd lng="es"><![CDATA[Manipulación del resultado]]></kwd>
<kwd lng="en"><![CDATA[M41]]></kwd>
<kwd lng="en"><![CDATA[M42]]></kwd>
<kwd lng="en"><![CDATA[M48]]></kwd>
<kwd lng="en"><![CDATA[Accruals]]></kwd>
<kwd lng="en"><![CDATA[Accounting quality]]></kwd>
<kwd lng="en"><![CDATA[Financial report quality]]></kwd>
<kwd lng="en"><![CDATA[Earnings management]]></kwd>
</kwd-group>
</article-meta>
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