Efecto de las NIIF en el valor busátil de las empresas españolas

The aim of the present research is to analyse the impact of the use of the Internacional Financial Reporting Standards on the value of companies when methodologies based on the accounting information are employed. Econometric valuation models have been obtained using factorial analysis and an ANOVA analysis has been used to compare the data set obtained using the two different accounting options. The main result of this research is that the explaining capacity of both accounting options is similar, though this is probably because the IFRS are still in a very early stage of use.