Examinando por Materia "Mercado emergente"

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    Efecto de la aplicación de NIIF sobre el análisis financiero de las empresas cotizantes en bolsa en un mercado emergente
    (Universidad EAFIT, 2020) Angel Rojas, Camilo; Chica Zapata, Paola Andrea; Mesa Velásquez, Gloria Stella
    With the implementation of the International Financial Reporting Standards, the financial statements presentation of the companies had variations, which implies a possible change in the financial analysis based on the main financial ratios. The objective of this research is to analyze the effects caused by the application of IFRS in the financial analysis carried out through the financial indicators of liquidity, indebtedness, profitability and the ROIC value inducer, of companies in the industrial sector listed on the Stock Exchange Market of Colombia. The methodology used in this paper is descriptive with a longitudinal cut, which allowed us to provide an analysis of the periods between the years 2013 up to 2018, finding that the application of IFRS in Colombia did not have a significant effect on the analysis of the median of the main financial indicators, however, it did have an impact on the analysis of the indicators of profitability of equity, return on invested capital and operating net working capital.