<?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>S0186-10422017000300746</article-id>
<article-id pub-id-type="doi">10.1016/j.cya.2015.11.012</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Efecto en la calidad de la información ante cambios en la normatividad contable: caso aplicado al sector real mexicano]]></article-title>
<article-title xml:lang="en"><![CDATA[Effect of information quality due accounting regulatory changes: Applied case to Mexican real sector]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Garza Sánchez]]></surname>
<given-names><![CDATA[Héctor Horacio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cortez Alejandro]]></surname>
<given-names><![CDATA[Klender Aimer]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Méndez Sáenz]]></surname>
<given-names><![CDATA[Alma Berenice]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rodríguez García]]></surname>
<given-names><![CDATA[Martha del Pilar]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de Nuevo León  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2017</year>
</pub-date>
<volume>62</volume>
<numero>3</numero>
<fpage>746</fpage>
<lpage>760</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422017000300746&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422017000300746&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422017000300746&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[The purpose of this paper is to examine whether changes in accounting standards improve value relevance of financial information on listed companies in Mexico. The research was conducted for the period 2000-2013 using a sample of 141 companies that report to the Mexican stock exchange using the methodology of panel data. Our findings show that changes in local regulations (generally accepted accounting principles) to internationally approved standards (Financial Reporting Standards and International Financial Reporting Standards) increase the value relevance and therefore the quality of information. The study shows that the accounting information with international Financial Reporting Standards is more trustworthy for foreign and national investors.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Calidad de la información contable]]></kwd>
<kwd lng="es"><![CDATA[Normas de información financiera]]></kwd>
<kwd lng="es"><![CDATA[Normas Internacionales de Información Financiera]]></kwd>
<kwd lng="es"><![CDATA[Principios contables]]></kwd>
<kwd lng="en"><![CDATA[Quality of accounting information]]></kwd>
<kwd lng="en"><![CDATA[Financial Reporting Standards]]></kwd>
<kwd lng="en"><![CDATA[International Financial Reporting Standards]]></kwd>
<kwd lng="en"><![CDATA[Accounting principles]]></kwd>
</kwd-group>
</article-meta>
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