[雙語翻譯]會計(jì)專業(yè)外文翻譯—會計(jì)準(zhǔn)則的變化對會計(jì)信息質(zhì)量的影響（原文）

1、ContaduríayAdministración62(2017)761–774www.contaduriayadministracionunam.mx/Availableonlineatwww.sciencedirect.comwww.cya.unam.mx/index.php/cyaEffectofinformationqualitydueaccountingregulatory changes:Appliedc

2、asetoMexicanrealsectorEfectoenlacalidaddelainformaciónantecambiosenlanormatividad contable:casoaplicadoalsectorrealmexicanoHéctorHoracioGarzaSánchez ?,KlenderAimerCortezAlejandro, AlmaBereniceMéndezS&

3、#225;enz,MarthadelPilarRodríguezGarcíaUniversidadAutónomadeNuevoLeón,MexicoReceived17March2015;accepted3November2015 Availableonline29May2017AbstractThepurposeofthispaperis toexaminewhetherchangesina

4、ccountingstandardsimprovevaluerelevance offinancialinformationonlistedcompaniesinMexico.Theresearchwasconductedfortheperiod2000–2013 usinga sampleof141companiesthatreporttotheMexicanstockexchangeusingthemethodologyofpan

5、el data.Ourfindingsshowthatchangesinlocalregulations(generallyacceptedaccountingprinciples)to internationallyapprovedstandards(FinancialReportingStandardsandInternationalFinancialReporting Standards)increasethevaluerelev

6、anceandthereforethequalityofinformation.Thestudyshowsthatthe accountinginformationwithinternationalFinancialReportingStandardsis moretrustworthyforforeign andnationalinvestors. ©2017UniversidadNacionalAutónoma

7、deMéxico,FacultaddeContaduríayAdministración.Thisisan openaccessarticleundertheCCBY-NC-NDlicense(http://creativecommons.org/licenses/by-nc-nd/4.0/).Keywords:Qualityofaccountinginformation;FinancialReportin

8、gStandards;InternationalFinancialReportingStan- dards;AccountingprinciplesJELclassification:B52;C45;K11;L24? Correspondingauthor. E-mailaddress:hfacpya@hotmail.com(H.H.GarzaSánchez).PeerReviewundertheresponsibilityo

9、fUniversidadNacionalAutónomadeMéxico.http://dx.doi.org/10.1016/j.cya.2015.11.013 0186-1042/©2017UniversidadNacionalAutónomadeMéxico,FacultaddeContaduríayAdministración.Thisisan openacce

10、ssarticleundertheCCBY-NC-NDlicense(http://creativecommons.org/licenses/by-nc-nd/4.0/).H.H.GarzaSánchezetal./ContaduríayAdministración62(2017)761–774763Reviewof theliteratureBackgroundoftheaccountingstanda

11、rdsNairandFrank(1980)statethatinMexico,the accountingpracticesandauditshave beeninfluencedby thegenerallyacceptedprinciplesin theUnitedStatesof America,with anapproachorientedtowardtheestablishmentof rulesmorethanst

12、andards,however,the GenerallyAcceptedAccountingPrinciples(GAAP)andtheInternationalFinancialReporting Standards(IFRS)havesomeinfluencedependingontheircontextofimplementation(Schipper, 2003). Theprinciplesspecifya guidebu

13、trequiremorejudgmentintheirimplementation;in turn,the rulescontemplatemorerequirementsbutleavelessroomfordiscretion(Barth,Landsman,Lang,in thissense,it indicatesthattheissuingentitieswill havetheobligationto elaborat

14、eanddivulgetheirfinancialinformationbasedon theIFRS,andthe financialstatementsofissuingentities,trustfoundersorforeignguarantors,shallbeelaborated accordingtosomeof thefollowingoptions:firstof all,basedon theIFRSthat

15、theIASBissues; secondly,basedonUS-GAAPs,havingtoincorporatein thecorrespondingcomplimentarynotes anexplicativedocumentontherelevantdifferencesbetweentheaccountingstandardsandthe methodsusedto elaboratetheirfinancialsta

16、tements.However,eventhoughthemandatorydate isJanuary1st,2012,theissuingentitiescanadopttheminadvancefortheexercisesof2008and 2011. Duetotheforegoing,we canstressthattherearethreeimportantperiodsintheimplemen- tationofth

17、eaccountingstandards:(1)GAAPuntil2005,(2)FRS2006–2011andIFRS2012 tothethirdquarterof 2013.Withtheseperiods,wewillanalyzetheeffectthateachoneof themhasonthe evaluativerelevanceandin thissameway,on thequalityofthe acc