<?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>S0186-10422019000500006</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.1669</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Impacto de los estándares internacionales de información financiera en la calidad contable: evidencia desde Latinoamérica y el Caribe]]></article-title>
<article-title xml:lang="en"><![CDATA[Impact of international financial reporting standards on accounting quality: Evidence from 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 contrib-type="author">
<name>
<surname><![CDATA[Gómez Sánchez]]></surname>
<given-names><![CDATA[Andrés Felipe]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cano Morales]]></surname>
<given-names><![CDATA[Abel María]]></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[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de San Buenaventura  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Medellín  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<volume>64</volume>
<numero>4</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422019000500006&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422019000500006&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422019000500006&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este artículo examina el impacto de la aplicación de los Estándares Internacionales de Información Financiera (IFRS) en la calidad contable (calidad del reporte financiero) de las economías latinoamericanas y del Caribe, respecto a su marco normativo local (Local GAAP); usando una muestra de compañías cotizadas en Latinoamérica y el Caribe durante los periodos 2006-2016, se valora la calidad contable bajo tres criterios de medición: la manipulación del resultado, el reconocimiento oportuno de pérdidas (atributos contables) y la relevancia valorativa (atributos de mercado). Los hallazgos sugieren un mejoramiento parcial de la calidad contable, evidenciado a través de una disminución en el nivel de manipulación del resultado sólo después de varios años de aplicación de IFRS. Sin embargo, no se evidencia mayor oportunidad al reconocer grandes pérdidas, al tiempo que, la información contable generada bajo los estándares IFRS, no es valorada con mayor utilidad por los agentes de mercado.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This paper examines the impact of the application of International Financial Reporting Standards (IFRS) on accounting quality (financial report quality) of Latin American and Caribbean economies, regarding to their local accounting regulatory standards (Local GAAP). By using a sample of listed companies in Latin America and the Caribbean from 2006 to 2016, accounting quality is assessed under three measurement criteria: earnings management, timely loss recognition (accounting attributes) and value relevance (market attributes). The findings suggest a partial accounting quality improvement; it is showed through a decrease on the level of earnings management only after several years of the IFRS application. However, there is no evidence of a greater opportunity to recognize large losses; furthermore, the generated accounting information under IFRS is not valued, with greater usefulness by market agents. However, there is no evidence of greater opportunity to recognize large losses, while the accounting information generated under IFRS standards is not valued as with greater usefulness by market agents.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Adopción IFRS]]></kwd>
<kwd lng="es"><![CDATA[Alisamiento del resultado]]></kwd>
<kwd lng="es"><![CDATA[Calidad contable]]></kwd>
<kwd lng="es"><![CDATA[Manipulación del resultado]]></kwd>
<kwd lng="es"><![CDATA[Relevancia valorativa]]></kwd>
<kwd lng="en"><![CDATA[IFRS adoption]]></kwd>
<kwd lng="en"><![CDATA[Earnings smoothing]]></kwd>
<kwd lng="en"><![CDATA[Accounting quality]]></kwd>
<kwd lng="en"><![CDATA[Earnings management]]></kwd>
<kwd lng="en"><![CDATA[Value relevance]]></kwd>
</kwd-group>
</article-meta>
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