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Efecto de la información contable y de mercado sobre los precios de las acciones después de la adopción de las Normas Internacionales de Información Financiera en Colombia

dc.contributor.advisorArroyave Cataño, Elizabeth Tatiana
dc.contributor.advisorMarín Rodríguez, Nini Johana
dc.contributor.authorÁlvarez Oquendo, Lina María
dc.coverage.spatialLat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degreeseng
dc.coverage.spatialLat: 06 15 00 N  degrees minutes  Lat: 6.2500  decimal degreesLong: 075 36 00 W  degrees minutes  Long: -75.6000  decimal degrees
dc.date.accessioned2021-06-01T15:42:44Z
dc.date.available2021-06-01T15:42:44Z
dc.date.created2021-03-03
dc.identifier.otherT 0083 2020
dc.identifier.urihttp://hdl.handle.net/11407/6387
dc.descriptionEste artículo examina el impacto de la aplicación de los Estándares Internacionales de Información Financiera (NIIF) en la calidad contable de la información de las empresas en la economía colombiana, respecto a su marco normativo local (COLGAAP); usando una muestra de 15 compañías que cotizan en Bolsa de Valores y durante los periodos 2010-2019. Se analiza la calidad contable desde 7 variables independientes: El EBITDA, los Activos Totales, el Patrimonio, la Eficiencia, el ROE, el ROA y el índice bursátil COLCAP. Los hallazgos sugieren un mejoramiento de la calidad contable, evidenciado a través de varios factores: primero, una mejoría sustancial en la revelación de los Activos; segundo, la adopción de las NIIF mejora el reconocimiento de los ingresos y costos operativos, y esto se refleja en el aumento de la calidad del EBITDA; tercero, un mayor poder explicativo del patrimonio dado el enfoque al valor razonable de las normas internacionales; cuarto, las NIIF tuvieron un impacto mayor en las empresas con mayor capitalización bursátil lo que se vio reflejado en la significancia de la variable Índice (COLCAP).
dc.description.abstractThis article examines the impact of the application of the International Financial Information Standards (IFRS) on the accounting quality of the information of companies in the Colombian economy, with respect to its local regulatory framework (COLGAAP); Using a sample of 15 companies listed on the Stock Exchange and during the periods 2010-2019. The accounting quality is analyzed from 7 independent variables: EBITDA, Total Assets, Equity, Efficiency, ROE, ROA and the COLCAP stock index. The findings suggest an improvement in accounting quality, evidenced by several factors: first, a substantial improvement in the disclosure of Assets; second, the adoption of IFRS improves the recognition of operating income and costs, and this is reflected in the increase in the quality of EBITDA; third, a greater explanatory power of equity given the approach to fair value of international standards; Fourth, IFRS had a greater impact on companies with the highest market capitalization, which was reflected in the significance of the Index variable (COLCAP).
dc.format.extentp. 1-44
dc.format.mediumElectrónico
dc.format.mimetypeapplication/pdf
dc.language.isospa
dc.publisherUniversidad de Medellínspa
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0
dc.subjectPrincipios de Contabilidad Generalmente Aceptados (PCGA)
dc.subjectNormas Internacionales de Información Financiera (NIIF)
dc.subjectValor de mercado
dc.subjectValor contable
dc.titleEfecto de la información contable y de mercado sobre los precios de las acciones después de la adopción de las Normas Internacionales de Información Financiera en Colombia
dc.rights.accessrightsinfo:eurepo/semantics/openAccess
dc.publisher.programMaestría en Finanzas
dc.subject.lembAdministración financiera - Normas
dc.subject.lembBolsa de Valores - Colombia
dc.subject.lembContabilidad - Normas
dc.subject.lembContabilidad financiera - Normas
dc.subject.lembEstados financieros - Normas
dc.subject.lembTítulos valores - Colombia
dc.subject.keywordGenerally Accepted Accounting Principles (GAAP)
dc.subject.keywordInternational Financial Reporting Standards (IFRS)
dc.subject.keywordMarket value
dc.subject.keywordBook value
dc.relation.citationstartpage1
dc.relation.citationendpage44
dc.audienceComunidad Universidad de Medellín
dc.publisher.facultyFacultad de Ingenierías
dc.publisher.placeMedellín
dc.type.hasversioninfo:eu-repo/semantics/publishedVersion
dc.type.hasversioninfo:eu-repo/semantics/acceptedVersion
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dc.rights.creativecommonsAttribution-NonCommercial-ShareAlike 4.0 International
dc.type.localTesis de Maestría
dc.type.driverinfo:eu-repo/semantics/masterThesis
dc.identifier.reponamereponame:Repositorio Institucional Universidad de Medellínspa
dc.identifier.instnameinstname:Universidad de Medellínspa
dc.description.degreenameMagíster en Finanzas
dc.description.degreelevelMaestría
dc.publisher.grantorUniversidad de Medellín


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