Palavras-chave
índice de divulgação
instrumentos financeiros
NIIF.
Como Citar
Resumo
O propósito desta pesquisa é identificar as principais caraterísticas que determinam o nível de cumprimento da IFRS 7 (Instrumentos financeiros: informação a divulgar) para um conjunto de empresas mexicanas. Com a técnica de componentes principais para medir o índice de divulgação
das empresas, os resultados econométricos destacam que o tipo de auditor, o nível de multinacionalidade e, em menor medida, o cumprimento das empresas são as determinantes chaves para as empresas cumprir com a norma internacional de informações financeiras relativa à divulgação de instrumentos financeiros. Estes achados são consistentes com os obtidos com métodos prévios para medir o índice de divulgação, gerando robustez e consistência nos nossos resultados.
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