Publicado may 31, 2017



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Noemí Vásquez-Quevedo

José Jorge Mora-Rivera

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Resumen

El propósito de esta investigación es identificar las principales características que determinan el nivel de cumplimiento de la IFRS 7 (Instrumentos financieros: información a revelar) para un conjunto de empresas mexicanas. Con la técnica de componentes principales para medir el índice de revelación de las empresas, los resultados econométricos destacan que el tipo de auditor, el nivel de multinacionalidad y, en menor medida, el tamaño de las empresas son los determinantes clave para que las empresas cumplan la norma internacional de información financiera
relativa a la revelación de instrumentos financieros. Estos hallazgos son consistentes con los obtenidos con métodos previos para medir el índice de revelación, lo que genera robustez y consistencia a nuestros resultados.

Keywords

Componentes principais, índice de divulgação, instrumentos financeiros, NIIF.Componentes principales, índice de revelación, instrumentos financieros, NIIF.main components, disclosure index, financial instruments, IFRS

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Cómo citar
Vásquez-Quevedo, N., & Mora-Rivera, J. J. (2017). Análisis de los determinantes de revelación de instrumentos financieros mediante el uso de componentes principales: el caso de empresas mexicanas. Cuadernos De Contabilidad, 17(44). https://doi.org/10.11144/Javeriana.cc17-44.adri
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