<?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>S0186-10422021000200005</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2021.2395</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Las Normas Internacionales de Información Financiera y su relevancia informativa: evidencia empírica en empresas cotizadas de Colombia]]></article-title>
<article-title xml:lang="en"><![CDATA[The International Financial Reporting Standards and their informative relevance: Empirical evidence of Colombia listed companies]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Católico Segura]]></surname>
<given-names><![CDATA[Diego Fernando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de La Salle  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<volume>66</volume>
<numero>2</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422021000200005&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422021000200005&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422021000200005&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este artículo expone el efecto de la adopción de las Normas Internacionales de Información Financiera (NIIF) en la revelación de información en empresas cotizadas en Colombia y examina la asociación entre el nivel de cumplimiento de los requisitos de revelación de las NIIF y las características de las empresas, como posibles impulsores adicionales de la revelación de información. Se realiza un análisis de contenido de las notas de los estados financieros publicados en los años 2014 y 2015 de compañías cotizadas colombianas para observar el cumplimiento de los requisitos de revelación y se hace uso de un modelo de Mínimos Cuadrados Ordinarios con datos de corte transversal para establecer sus posibles determinantes. El estudio evidenció una mejoría en la revelación de la información contable, a partir de la adopción de las NIIF y se determinó que la internacionalización de las compañías tiene una relación positiva y significativa con la mayor revelación de información.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[F20]]></kwd>
<kwd lng="es"><![CDATA[M41]]></kwd>
<kwd lng="es"><![CDATA[M48]]></kwd>
<kwd lng="es"><![CDATA[Normas Internacionales de Información Financiera]]></kwd>
<kwd lng="es"><![CDATA[NIIF]]></kwd>
<kwd lng="es"><![CDATA[Revelación de información]]></kwd>
<kwd lng="es"><![CDATA[Calidad de la información contable]]></kwd>
<kwd lng="es"><![CDATA[Determinantes]]></kwd>
<kwd lng="en"><![CDATA[F20]]></kwd>
<kwd lng="en"><![CDATA[M41]]></kwd>
<kwd lng="en"><![CDATA[M48]]></kwd>
<kwd lng="en"><![CDATA[International Financial Reporting Standards]]></kwd>
<kwd lng="en"><![CDATA[IFRS]]></kwd>
<kwd lng="en"><![CDATA[Disclosure of Information]]></kwd>
<kwd lng="en"><![CDATA[Accounting information quality]]></kwd>
<kwd lng="en"><![CDATA[Determinants]]></kwd>
</kwd-group>
</article-meta>
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