Análisis de la importancia valorativa ante los cambios de Normativa Contable en las empresas del sector comercial e industrial de la ciudad de Cuenca en el periodo 2008-2018

Abstract

Over time, globalization, the generation of information and information technologies have evolved to a great extent; generating changes in the financial presentation and standards have been established for the accounting in all companies worldwide except in some countries, in which local regulations are still used or in the absence of a derivation of the International Accounting Standards (NIIF). At present, the accounting information is standardized by NIC / IFRS, but we need to establish how relevant this information is with respect to the information that was provided before the adoption of these standards. To make this comparison we will take as reference the companies of the city of Cuenca that adopted NIC / IFRS, taking as a basis the economic-financial situation in the period 2009 that is structured until 2012 as information before adoption and after that as adoption of standards until. 2018. The research carried out generates the following sections. We review Ecuadorian and international accounting regulations and previous research on the quality of accounting information, in addition to the theoretical framework on which all the information and measurements that were executed in this article are based, after having the scientific basis to perform this We present the methodology used, the data obtained, the econometric models performed and the assessment of the hypotheses. To conclude this investigation, the results and conclusions were established.