El propósito de este trabajo es, principalmente, analizar el efecto de la implementación obligatoria de las NIIFs en el Perú sobre la calidad contable y, posteriormente, el controlcorporativo (ya que la transparencia y la comparabilidad en la información financiera y las prácticas de divulgación son los mecanismos principales de gobierno corporativopara reducir la asimetría informacional) y, en segundo lugar, revisar la evolución del gobierno corporativo y dar propuestas para mejorar la situación del mismo en el Perú.Para alcanzar estos propósitos, se analizaron datos primarios y secundarios. Los datos primarios se obtuvieron a través de entrevistas a las partes interesadas relevantes y encuestasa las empresas no-financieras que cotizan en bolsa de valores. Los datos secundarios se obtuvieron de fuentes oficiales del gobierno, así como de bases de datos, comoOsiris y Thomson...

The purpose of this paper is primarily to analyze the effect of the mandatory implementation of IFRS in Peru on the accounting quality and subsequently, corporate governance (since transparency and comparibility in financial reporting and disclosure practice are primecorporate governance mechanisms to reduce the information asymmetry), and secondarily, to review the evolution of corporate governance and to suggest ways to improve the corporate governance situation in Peru. In order to reach those purposes, both primary andsecondary data were analyzed. Primary data were gathered through interviews to relevant stakeholders and surveys to non-financial listed companies. Secondary data were obtained from government official sources as well as databases like Osiris and Thomson.In order to complement the analysis of the impact of the mandatory adoption of IFRS, two studies were reviewed: earni...

The purpose of this paper is primarily to analyze the effect of the mandatory implementation of IFRS in Peru on the accounting quality and subsequently, corporate governance (since transparency and comparibility in financial reporting and disclosure practice are primecorporate governance mechanisms to reduce the information asymmetry), and secondarily, to review the evolution of corporate governance and to suggest ways to improve the corporate governance situation in Peru. In order to reach those purposes, both primary andsecondary data were analyzed. Primary data were gathered through interviews to relevant stakeholders and surveys to non-financial listed companies. Secondary data were obtained from government official sources as well as databases like Osiris and Thomson.In order to complement the analysis of the impact of the mandatory adoption of IFRS, two studies were reviewed: earni...