Análisis comparativo de la NIIF 9, efecto en la capitalización y deuda  de empresas que cotizan en la bolsa de valores en países ALADI:  Argentina, Brasil, Chile, Colombia, México y Perú

Daniel Delgado-Escobar; Klender Aimer Cortez-Alejandro; Martha del Pilar Rodríguez-García

doi:10.29105/vtga5.1-928

Authors

Daniel Delgado-Escobar Autonomous University of Nuevo León
Klender Aimer Cortez-Alejandro Autonomous University of Nuevo León
Martha del Pilar Rodríguez-García Autonomous University of Nuevo León

DOI:

https://doi.org/10.29105/vtga5.1-928

Keywords:

globalización, NIIF 9, capitalización, deuda

Abstract

This article examines, in the face of globalization, the effect of IFRS 9 on the capitalization and debt of companies that are listed on the stock exchange in member countries of ALADI (Latin American Integration Association) in Latin America, during the 2010- 2017, the asymmetry and kurtosis of the financial information of 214 companies that are listed in the main index of their country are reviewed. The findings suggest an improvement in the capitalization and debt, as the regulations are being implemented, it is improving as time goes by as more and more companies apply the rules

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