Demetrio, Polo Jiménez Sergio; Leticia, Hidalgo … - In: Contaduría y Administración 60 (2015) 1, pp. 261-282
The purpose of our study is to know whether the efforts carried out by the Mexican Council for Financial Information managed to reduce the differences in the calculation of the Mexican accounting reports and those calculated under American principles (US GAAP) in the period 1997-2010. To achieve...