Effect of information quality due accounting regulatory 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 2000-2013 using a sample of 141 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 Standards) 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.

Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system

“…It can be concluded that the human resources quality variable has a positive significant effect on the user satisfaction of Accrual-Based Accounting System of Institutions application. The results of this study are in line with the results of the research conducted by Mendoza et al, 2011;Cheuk et al, 2017;Iannacci and Comford, 2017;Zerbino et al 2017;Tam et al, 2017;Hernandez-Ortega et al, 2017;Sánchez et al, 2017;Almazán et al, 2017;Alzahrani, et al, 2017;Shin et al, 2017;Horvath andBauermeister, 2017 and. The operator of work unit is the most associated party with the operations of Accrual-Based Accounting System of Institutions application.…”

“…Human resources (HR) are the people who are in an organization who contribute through their thoughts and perform various jobs in achieving the organizational goals. The contribution is the thought that they have in various activities within the organization Dharsuky, 2015, Mendoza et al, 2011;Cheuk et al, 2017;Iannacci and Comford, 2017;Achamad et al, 2017;Zerbino et al 2017;Tam et al, 2017;Hernandez-Ortega et al, 2017;Sánchez et al, 2017;Almazán et al, 2017;Alzahrani, et al, 2017;Shin et al, 2017;Horvath and Bauermeister, 2017;Pohan et al, 2018). The ability of the organization to deliver its goals is determined by the quality of human resources owned by the organization.…”

“…Indicators: (Mendoza et al, 2011;Cheuk et al, 2017;Iannacci and Comford, 2017;Zerbino et al 2017;Tam et al, 2017;Hernandez-Ortega et al, 2017;Sánchez et al, 2017;Almazán et al, 2017;Alzahrani, et al, 2017;Shin et al, 2017;Horvath andBauermeister, 2017 and…”

“…It can be concluded that human resources quality can mderate the relationship between the system quality and user satisfaction of Accrual-Based Accounting System of Institutions application. The research conducted by Mendoza et al, 2011;Cheuk et al, 2017;Iannacci and Comford, 2017;Zerbino et al 2017;Tam et al, 2017;Hernandez-Ortega et al, 2017;Sánchez et al, 2017;Almazán et al, 2017;Alzahrani, et al, 2017;Shin et al, 2017;Horvath andBauermeister, 2017 and stated that the participation of information system users is expected to improve the quality of information system, because an information system will not be effective in assisting the work if it does not involve the users of accounting information system. The users of accounting information system who obtain ability from a training program or education and experience can increase their satisfaction in the use of the applied accounting information system.…”

Does Sharia-Obedient Status Cause Firms to be Less Involved in Accrual-Based Earnings Management?

“…The mentioned research gives an affirmation that Sharia-obedient firms are under close examination from regulator compared to other firms. Furthermore, as shown by Sánchez, Alejandro, Sáenz, and García (2017), a higher accounting information quality can be achieved in a closely regulated environment, and it is evident that Sharia-obedient firms are eager to provide an honest accounting report for investors. Besides Malaysia, Indonesia is one of the targeted markets for Sharia-obedient financial markets in Southeast Asia (Pranata & Nurzanah, 2015).…”