1、字数：英文 2232 单词， 12176 字符；中文 3801 汉字 出处： Snchez H H G, Alejandro K A C, Senz A B M, et al. Effect of information quality due accounting regulatory changes: Applied case to Mexican real sectorJ. Contadura Y Administracin, 2017.62:761-774 外文文献： Effect of information quality due accounting r
2、egulatory changes: Applied case to Mexican real sector Abstract 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 20002013 using a sample of 1
3、41 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 Standa
4、rds) 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. Keywords: Quality of accounting information; Financial Reporting Standa
5、rds; International Financial Reporting Standards; Accounting principles Introduction The research done regarding the quality of the accounting information is of interest to different agents such as the institutions that issue standards, e.g., the FASB (Financial Accounting Standards Board) or the IA
6、SB (International Accounting Standards Board), financial intermediaries, regulatory bodies, researchers and academics, and in general, to the users of financial statements for the making of decisions. Our work contributes to the debate on whether the adoption of the accounting standards adapted throughout the period of 2000 to 2013 are associated with the improvement of the quality of accounting information. The objective of this work is to analyze if the changes in the accounting standards improve
