The importance of information upon applying IFRS in financial entities that trade at the Colombian stock market

The aim of this research is to determine whether the implementation of the International Financial Reporting Standards (IFRS) in the companies of the financial sector listed on the Colombian Stock Exchange has greater relevance compared to the previous accounting regulatory framework known as Genera...

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Autores principales:	Laverde Sarmiento, Miguel Ángel, García Carrillo, Jorge F., Lezama Palomino, Juan Carlos, Patiño Jacinto, Ruth Alejandra
Formato:	Artículo
Lenguaje:	español
Publicado:	2019
Materias:	Value relevance of information Ohlson model financial instruments IFRS generally accepted accounting principles
Acceso en línea:	https://dialnet.unirioja.es/servlet/oaiart?codigo=10187487
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