Determinación del grado de cumplimiento de los requisitos de revelación de la IFRS 16 en México
Determination of the Degree of Compliance With the Disclosure Requirements of the Ifrs 16 in Mexico
Resumen (es)
El propósito de esta investigación es identificar el grado de cumplimiento de las normas de revelación de la IFRS 16 Arrendamientos, en el año de su entrada en vigor. Se elaboró una lista de verificación con los requisitos de revelación que exige este estándar. Utilizando la metodología de Cooke se determinó, para una muestra de 87 empresas no financieras que cotizan en la Bolsa Mexicana de Valores, un grado de cumplimiento promedio del 64.79%, con un máximo del 100% y un mínimo del 7.69%. Se identificó que el grado de cumplimiento está asociado al tipo de industria y débilmente asociado con la calidad de la auditoría y la rentabilidad de la empresa. Este estudio contribuye a la literatura al expandir la investigación sobre el cumplimiento de principios de revelación en países en vías de desarrollo y proporciona evidencia empírica sobre la aplicación efectiva de los lineamientos de revelación de la IFRS 16.
Resumen (en)
The purpose of this research is to identify the degree of compliance with the disclosure standards of IFRS 16 Leases, in the year it came into effect. A checklist was developed with the disclosure requirements required by this standard. Using the Cooke´s methodology, an average degree of compliance of 64.79% was determined for a sample of 87 non-financial companies listed on the Mexican Stock Exchange, with a maximum of 100% and a minimum of 7.69%. We also identified that the degree of compliance is associated with the type of industry and weakly associated with the quality of the audit and the profitability of the company. This study contributes to the literature by expanding research on compliance with disclosure principles in developing countries and provides empirical evidence on the effective application of the IFRS 16 disclosure guidelines.
Referencias
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