Objective:

Analyze the effect of the application of accounting regulations on the cost of financing debt due to bank interest in companies in the primary sector of southern Jalisco, Mexico.

Materials and methods:

11 companies were analyzed, the multiple case study method was used, the interview was used to collect data and, for analysis, linear regression.

Results:

It was found that the cost of debt financing in these companies, which apply Mexican accounting regulations, is lower in relation to those that do not apply them. Likewise, the interest rate is more associated with financial information in the companies in that sector that use them.

Conclusions:

Primary sector companies that implement Mexican accounting regulations reduce the financing interest rate by 3.25%, reducing the cost of their debt, while those that do not apply them have a higher cost of debt financing due to bank interest.

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