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Noemí Vásquez-Quevedo

José Jorge Mora-Rivera

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 financierarelativa 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.

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Keywords

Componentes principales, índice de revelación, instrumentos financieros, NIIF.

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Cómo citar
Vásquez-Quevedo, N., & Mora-Rivera, 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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