Abstract

MANCILLA-RENDON, Ma. Enriqueta. Empirical Analysis of Reporting Enterprises under the International Financial Reporting Standards in Mexico. Cuad. Contab. [online]. 2013, vol.14, n.35, pp.375-394. ISSN 0123-1472.

This article is intended to identify those issuing enterprises quoted on the Mexican Stock Exchange and to study which of them report financial information under the International Financial Reporting Standards (IFRS). The study is linked to the documental analysis performed by the National institute of Statistics and Geography (Instituto Nacional de Estadística y Geografía-INEGI, 2012) over the top 1000 companies in Mexico, and it regards-in parallel-the top 100 transnational corporations worldwide. Its results evidence the representativeness of large enterprises and transnational corporations quoted on the Mexican Stock Exchange reporting financial information under the IFRS. This is qualitative, cross-sectional and exploratory design study with cross-sectional and descriptive outreach.

Keywords : IFRS; transnational corporation; Mexican Stock Exchange; BMV; Stock Exchange; International Accounting Standards; Financial Reporting; México.

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