International financial information regulations and financial decisions in businesses

Descripción del Articulo

The purpose of the research work is to facilitate financial decision making through the correct application of international financial reporting standards in companies. The research has been qualitative, descriptive and correlational in scope, non-experimental cross-sectional design, a population of...

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Detalles Bibliográficos
Autor: Janampa Gómez, Glady Guissela
Formato: artículo
Fecha de Publicación:2018
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/14282
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/14282
Nivel de acceso:acceso abierto
Materia:Normas internacionales
información financiera
toma de decisiones
International standards
financial information
decision-making
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spelling International financial information regulations and financial decisions in businessesLas normas internacionales de información financiera y la toma de decisiones financieras en las empresasJanampa Gómez, Glady GuisselaNormas internacionalesinformación financieratoma de decisionesInternational standardsfinancial informationdecision-makingThe purpose of the research work is to facilitate financial decision making through the correct application of international financial reporting standards in companies. The research has been qualitative, descriptive and correlational in scope, non-experimental cross-sectional design, a population of 135 companies, the probabilistic sample has been 100 study subjects, the techniques used have been the survey and the documentary compilation, the data has been processed with the SPSS program. The following general conclusion was reached: The adoption of the International Financial Reporting Standards (IFRS) has a large impact on the financial decision making of companies; through the recognition of transactions, the measurement of transactions, the recording of transactions and the reasonable presentation of business transactions.El trabajo de investigación tiene por objetivo facilitar la toma de decisiones financieras mediante la aplicación correcta de las normas internacionales de información financiera en las empresas. La investigación ha sido de enfoque cualitativo, de alcance descriptivo y correlacional, diseño no experimental de corte transversal, una población de 135 empresas, la muestra probabilística ha sido de 100 sujetos de estudio, las técnicas utilizadas han sido la encuesta y la recopilación documental, los datos han sido procesados con el programa SPSS. Se llegó a la siguiente conclusión general: La adopción de las Normas Internacionales de Información Financiera (NIIF), incide en gran medida en la toma de decisiones financieras de las empresas; mediante el reconocimiento de las transacciones, la medición de las transacciones, el registro de las transacciones y la presentación razonable de las transacciones empresariales.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2018-02-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/1428210.15381/quipu.v25i49.14282Quipukamayoc; Vol. 25 Núm. 49 (2017); 73-79Quipukamayoc; Vol. 25 No. 49 (2017); 73-791609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/14282/12528Derechos de autor 2018 Glady Guissela Janampa Gómezhttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/142822020-06-16T16:55:55Z
dc.title.none.fl_str_mv International financial information regulations and financial decisions in businesses
Las normas internacionales de información financiera y la toma de decisiones financieras en las empresas
title International financial information regulations and financial decisions in businesses
spellingShingle International financial information regulations and financial decisions in businesses
Janampa Gómez, Glady Guissela
Normas internacionales
información financiera
toma de decisiones
International standards
financial information
decision-making
title_short International financial information regulations and financial decisions in businesses
title_full International financial information regulations and financial decisions in businesses
title_fullStr International financial information regulations and financial decisions in businesses
title_full_unstemmed International financial information regulations and financial decisions in businesses
title_sort International financial information regulations and financial decisions in businesses
dc.creator.none.fl_str_mv Janampa Gómez, Glady Guissela
author Janampa Gómez, Glady Guissela
author_facet Janampa Gómez, Glady Guissela
author_role author
dc.subject.none.fl_str_mv Normas internacionales
información financiera
toma de decisiones
International standards
financial information
decision-making
topic Normas internacionales
información financiera
toma de decisiones
International standards
financial information
decision-making
description The purpose of the research work is to facilitate financial decision making through the correct application of international financial reporting standards in companies. The research has been qualitative, descriptive and correlational in scope, non-experimental cross-sectional design, a population of 135 companies, the probabilistic sample has been 100 study subjects, the techniques used have been the survey and the documentary compilation, the data has been processed with the SPSS program. The following general conclusion was reached: The adoption of the International Financial Reporting Standards (IFRS) has a large impact on the financial decision making of companies; through the recognition of transactions, the measurement of transactions, the recording of transactions and the reasonable presentation of business transactions.
publishDate 2018
dc.date.none.fl_str_mv 2018-02-12
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/14282
10.15381/quipu.v25i49.14282
url https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/14282
identifier_str_mv 10.15381/quipu.v25i49.14282
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/14282/12528
dc.rights.none.fl_str_mv Derechos de autor 2018 Glady Guissela Janampa Gómez
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2018 Glady Guissela Janampa Gómez
https://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables
publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables
dc.source.none.fl_str_mv Quipukamayoc; Vol. 25 Núm. 49 (2017); 73-79
Quipukamayoc; Vol. 25 No. 49 (2017); 73-79
1609-8196
1560-9103
reponame:Revistas - Universidad Nacional Mayor de San Marcos
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
reponame_str Revistas - Universidad Nacional Mayor de San Marcos
collection Revistas - Universidad Nacional Mayor de San Marcos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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International financial information regulations and financial decisions in businesses
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