Análise das determinantes de divulgação de instrumentos financeiros mediante o uso de componentes principais: o caso de empresas mexicanas
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May 31, 2017
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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.
Keywords
Componentes principais, índice de divulgação, instrumentos financeiros, NIIF.Componentes principales, índice de revelación, instrumentos financieros, NIIF.main components, disclosure index, financial instruments, IFRS
References
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Cahan, Steven F. (1992). The Effect of the Antitrust Investigations on Discretionary Accruals: A Refined Test of the Political-Cost Hypothesis. The Accounting Review, 67 (1), 77-95.
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Chalmers, Keryn & Godfrey, Jayne M. (2004). Reputation Costs: The Impetus for Voluntary Derivative Financial Instrument Reporting. Accounting, Organizations and Society, 29 (2), 95-125.
Chambers, Dennis; Linsmeier, Thomas J.; Shakespeare, Catherine & Sougiannis, Theodore (2007). An Evaluation of SFAS No. 130 Comprehensive Income Disclosure. Review of Accounting Studies, 12 (4), 557-593.
Chow, Chee W. & Wong-Boren, Adrian (1987). Voluntary Financial Disclosure by Mexican
Corporations. The Accounting Review, 62 (3), 533-541.
Chua, Wai Fong & Taylor, Stephen L. (2008). The Rise and Rise of IFRS: An Examination of IFRS Diffusion. Journal of Accounting and Public Policy, 27 (6), 462-473.
Comisión Nacional Bancaria y de Valores, CNBV (2008). Boletín de prensa 56/2008. Disponible en: http://www.cnbv.gob.mx/SECTORES-SUPERVISADOS/BURS%C3%81TIL/Boletines-de-Prensa/
Prensa%20%20Casas%20de%20Bolsa/11%20DE%20NOVIEMBRE.pdf
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Economics, 49 (1-2), 2-25.
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Hossain, Mahmud; Tan, Lin Mei & Adams, Mike (1994). Voluntary Disclosure in an Emerging Capital Market; Some Empirical Evidence from Firms Listed on the Kuala Lumpur Stock Exchange. The International Journal of Accounting, 29 (3), 334-351.
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of Accounting, 42, 25-56. Disponible en: https://www.researchgate.net/publication/4739828_Accounting_for_financial_instruments_An_analysis_of_the_determinants_of_disclosure_in_the_Portuguese_stock_exchange
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Street, Donna L. & Bryant, Stephanie M. (2000). Disclosure Level and Compliance with IASs: A Comparison of Companies with and without US Listings and Fillings. The International Journal of Accounting, 35 (3), 305-329. Disponible en: https://www.researchgate.net/publication/4739418_Disclosure_Level_and_Compliance_with_IASs_A_
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https://papers.ssrn.com/sol3/papers.cfm?abstract_id=773807
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publication/222834253_Introducing_International_Accounting_Standards_to_an_emerging_capital_market_Relative_familiarity_and_language_effect_in_Egypt
Bebbington, Jan; Larrinaga-González, Carlos & Moneva-Abadía, José M. (2008). Corporate Social Reporting and Reputation Risk Management. Accounting, Auditing & Accountability Journal, 21 (3), 337-361. Disponible en: http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.178.8369&re
p=rep1&type=pdf
Bodnar, Gordon M. & Gebhardt, Günther (1999). Derivatives Usage in Risk Management by US and German Nonfinancial Firms: A Comparative Survey. Journal of International Financial Management and Accounting, 10 (3), 153-187.
Cahan, Steven F. (1992). The Effect of the Antitrust Investigations on Discretionary Accruals: A Refined Test of the Political-Cost Hypothesis. The Accounting Review, 67 (1), 77-95.
Cerf, Alan Robert (1961). Corporate Reporting and Investment Decisions. Berkeley: University of California Press, Institute of Business and Economic Research, IBER.
Chalmers, Keryn & Godfrey, Jayne M. (2004). Reputation Costs: The Impetus for Voluntary Derivative Financial Instrument Reporting. Accounting, Organizations and Society, 29 (2), 95-125.
Chambers, Dennis; Linsmeier, Thomas J.; Shakespeare, Catherine & Sougiannis, Theodore (2007). An Evaluation of SFAS No. 130 Comprehensive Income Disclosure. Review of Accounting Studies, 12 (4), 557-593.
Chow, Chee W. & Wong-Boren, Adrian (1987). Voluntary Financial Disclosure by Mexican
Corporations. The Accounting Review, 62 (3), 533-541.
Chua, Wai Fong & Taylor, Stephen L. (2008). The Rise and Rise of IFRS: An Examination of IFRS Diffusion. Journal of Accounting and Public Policy, 27 (6), 462-473.
Comisión Nacional Bancaria y de Valores, CNBV (2008). Boletín de prensa 56/2008. Disponible en: http://www.cnbv.gob.mx/SECTORES-SUPERVISADOS/BURS%C3%81TIL/Boletines-de-Prensa/
Prensa%20%20Casas%20de%20Bolsa/11%20DE%20NOVIEMBRE.pdf
Cooke, Terry E. (1989). Voluntary Corporate Disclosure by Swedish Companies. Journal of International Financial Management and Accounting, 1 (2), 171-195.
Cooke, Terry E. (1991). An Assessment of Voluntary Disclosure in the Annual Reports of Japanese Corporations. The International Journal of Accounting, 26 (3), 174-189.
Cooke, Terry E. (1992). The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations. Accounting and Business Research, 22 (87), 229-237.
Cotter, Julie; Lokman, Norziana & Najah, Mutfah M. (2011). Voluntary Disclosure Research: Which Theory is Relevant? The Journal of Theoretical Accounting Research, 6 (2), 77-95.
Dechow, Patricia M.; Myers, Linda A. & Shakespeare, Catherine (2010). Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation
Side-Benefits. Journal of Accounting and
Economics, 49 (1-2), 2-25.
Deloitte (s.f.). IAS Plus. Disponible en: http://www.iasplus.com/en/standards/ias/ias32
Devalle, Alain & Rizzato, Fabio (2012). The Quality of Mandatory Disclosure: The Impairment of Goodwill. An Empirical Analysis of European Listed Companies. Procedia Economics and Finance, 2, 101-108. Doupnik, Timothy & Perera, Hector (2012). International Accounting. 3a ed., Singapore:
McGraw-Hill.
Doupnik, Timothy & Salter, Stephen B. (1995). External Environment, Culture and Accounting Practice: A Preliminary Test of a General Model of International Accounting Development. The International
Journal of Accounting, 30 (3), 189-206.
Everitt, Brian S. & Dunn, Graham (2001). Applied Multivariate Data Analysis. London: Edward Arnold.
Fechner, Harry & Kilgore, Alan (1994). The Influence of Culture Factors on Accounting Practice. The International Journal of Accounting, 29 (3), 265-277.
Fombrun, Charles J.; Gardberg, Naomi A. & Barnett, Michael L. (2000). Opportunity Platforms and Safety Nets: Corporate Citizenship and Reputational Risk. Business and Society Review, 105 (1), 85-106.
Disponible en: http://www.mv.helsinki.fi/home/aula/Top20/fombrunetal2002.pdf
García-Fernández, Roberto; López-Díaz, Antonio & González-Díaz, Belén (2008). Análisis económico y financiero de las empresas públicas estatales. Efectos del programa de modernización de 1996.
Revista Galega de Economía, 17 (2), 1-24. Disponible en: https://www.researchgate.net/publication/26604592_Analisis_economico_y_financiero_de_las_empresas_publicas_estatales_Efectos_del_programa_de_modernizacion_de_1996
Gebhardt, Günther (2012). Financial Instruments in Non-Financial Firms: What do We Know? Accounting and Business Research, 42 (3), 267-289. Glaum, Martin & Street, Donna L. (2003).
Compliance with the Disclosure Requirements of Germany's New Market: IAS versus US GAAP. Journal of International Financial Management and Accounting, 14 (1), 64-100.
Gray, Sidney J.; Meek, Gary K. & Roberts, Clare B. (1995). International Capital Market Pressures and Voluntary Annual Report Disclosures by US and UK Multinationals. Journal of International Financial
Management and Accounting, 6 (1), 43-68. Gujarati, Damobar N. & Porter, Dawn C.(2010). Econometría. 5 ed., México: McGraw-Hill.
Haniffa, Roszaini & Cooke, Terry E. (2002). Culture, Corporate Governance and Disclosure in Malaysian Corporations. Abacus, 38 (3), 317-349.
Hossain, Mahmud; Tan, Lin Mei & Adams, Mike (1994). Voluntary Disclosure in an Emerging Capital Market; Some Empirical Evidence from Firms Listed on the Kuala Lumpur Stock Exchange. The International Journal of Accounting, 29 (3), 334-351.
Hotelling, Harold (1933). Analysis of Complex Statistical Variables into Principal Components. Journal of Educational Psychology, 24 (7), 498-520.
International Financial Reporting Standards Foundation, IFRS Foundation (s.f.). IFRS Use around the World. Disponible en: http://www.ifrs.org/Use-around-the-world/Pages/Jurisdiction-profiles.aspx
International Financial Reporting Standards Foundation, IFRS Foundation (2014). Normas Internacionales de Información Financiera. United Kingdom: IASB.
Jensen, Michael C. & Meckling, William H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3 (4), 305-360. Disponible en:
http://ac.els-cdn.com/0304405X7690026X/1-s2.0-0304405X7690026X-main.pdf?_tid=199734e2-099b-11e7-855d-00000aab0f02&acdnat=1489594921_0f5f7e0ad0b6da0b3857c42d6b07092a
King, Ronald; Pownall, Grace & Waymire, Gregory (1990). Expectations Adjustments Via Timely Management Forecasts: Review, Synthesis, and Suggestions for Future Research. Journal of Accounting Literature, 9, 113-144. Disponible en: https://www.researchgate.net/publication/246134066_
Expectations_adjustment_via_timely_earnings_forecast_disclosure
Lang, Mark & Lundholm, Russell (1993). Cross Sectional Determinants of Analysis Ratings of Corporate Disclosures. Journal of Accounting Research, 31 (2), 246-271.
Lins, Karl V.; Servaes, Henri & Tamayo, Ane (2011). Does Fair Value Reporting Affect Risk Management? International Survey Evidence. Financial Management, 40 (3), 525-551. Disponible en: http://faculty.london.edu/hservaes/fm2011.pdf
Lopes, Patrícia Teixeira & Rodrigues, Lúcia Lima (2007). Accounting for Financial Instruments: An
Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange. The International Journal
of Accounting, 42, 25-56. Disponible en: https://www.researchgate.net/publication/4739828_Accounting_for_financial_instruments_An_analysis_of_the_determinants_of_disclosure_in_the_Portuguese_stock_exchange
México (2014). Ley del Mercado de Valores, LMV. Diario Oficial de la Federación de los Estados Unidos Mexicanos, Distrito Federal, México, 10 de enero de 2014. Disponible en: http://www.bmv.com.mx/, http://www.diputados.gob.mx/LeyesBiblio/pdf/LMV.pdf
Oliveira, Lídia; Rodrigues, Lúcia Lima & Craig, Russell (2006). Firm-Specific Determinants of Intangibles Reporting: Evidence from the Portuguese Stock Market. Journal of Human Resource Costing & Accounting, 10 (1), 11-33. Disponible en: https://www.researchgate.net/publication/235269474_Firm-specific_determinants_of_intangibles_reporting_Evidence_from_the_Portuguese_stock_market
Popova, Tatiana; Georgakopoulos, Georgios; Sotiropoulos, Ioannis & Vasileiou, Konstantinos Z. (2013). Mandatory Disclosure and Its Impact on the Company Value. International Business Research, 6 (5),
1-16. http://ccsenet.org/journal/index.php/ibr/article/view/26651/16277
Programa de las Naciones Unidas para el Desarrollo, PNUD (2014). Informe sobre Desarrollo Humano 2014: Sostener el progreso humano: reducir vulnerabilidades y construir resiliencia. Nueva York: Programa de las Naciones Unidas para el Desarrollo, PNUD. Disponible en: http://www.undp.org/content/undp/es/home/librarypage/hdr/2014-human-development-report.html
Rescala, Carmen; Devincenzi, Gustavo; Rohde, Gricela; Bonaffini, María Liliana; Giraudo, Marta V.; Bernaola, Gustavo & Pavón, Rita (2012). Dos modelos para determinar la eficiencia de una empresa constructora. Tordesillas Revista de Investigación Multidisciplinar, TRIM, 5, 21-38. Disponible en: http://www5.uva.es/trim/TRIM/TRIM5_files/TRIM5.pdf, http://www5.uva.es/trim/TRIM/TRIM5_files/MODELOS.pdf
Ross, Stephen A. (1977). The Determination of Financial Structure: The Incentive-Signalling Approach. Bell Journal of Economics, 8 (1), 23-40.
Song, Chang Jong; Thomas, Wayne B. & Yi, Han (2010). Value relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of corporate Governance Mechanisms. The Accounting Review, 85 (4), 1375-1410.
Street, Donna L. & Bryant, Stephanie M. (2000). Disclosure Level and Compliance with IASs: A Comparison of Companies with and without US Listings and Fillings. The International Journal of Accounting, 35 (3), 305-329. Disponible en: https://www.researchgate.net/publication/4739418_Disclosure_Level_and_Compliance_with_IASs_A_
Comparison_of_Companies_With_and_Without_US_Listings_and_Filings
Street, Donna L. & Gray, Sidney J. (2001). Observance of International Accounting Standards: Factors Explaining Noncompliance. Association of Chartered Certified Accountants, ACCA, ACCA Research Report, 74, London.
Tarca, Ann; Morris, Richard D. & Moy, Melissa (2005). An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany, EAA. Gothenburg: Ponencia, XXVIII Congreso Anual de la European Accounting Association. Disponible en:
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=773807
Toscano-Moctezuma, Juan Alfonso & García- Benau, María Antonia (2012). Estrategias de las cuatro grandes firmas de auditoría en México. Revista Europea de Dirección y Economía de la Empresa, 20 (1), 89-104. Disponible en: https://dialnet.unirioja.es/descarga/articulo/3416136.pdf
Tsalavoutas, Ioannis; Evans, Lisa & Smith, Mike (2010). Comparison of Two Methods for Measuring Compliance with IFRS Mandatory Disclosure Requirements. Journal of Applied Accounting Research, 11
(3), 213-228.
United Nations Conference on Trade and Development, UNCTAD, Intergovernmental Working Group of
Experts on International Standards of Accounting and Reporting, ISAR (2014). Key Foundations for High-Quality Corporate Reporting: Good Practices of Monitoring and Enforcement, and Compliance Mechanisms. Disponible en: http://unctad.org/meetings/en/SessionalDocuments/ciiisard70_en.pdf
Vázquez-Alfonso, Yasser; Guerra-Bustillo, Caridad Walkiria & Sánchez-León, Orlando Enrique (2014). Modelación estadístico-computacional para el estudio de la sostenibilidad socioeconómica de la empresa pecuaria Valle del Perú. Revista Investigación Operacional, 35 (2), 121-129. Disponible en: https://rev-inv-ope.univparis1.fr/IMG/pdf_35214-04.pdf
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Vásquez-Quevedo, N., & Mora-Rivera, J. J. (2017). Análise das determinantes de divulgação de instrumentos financeiros mediante o uso de componentes principais: o caso de empresas mexicanas. Cuadernos De Contabilidad, 17(44). https://doi.org/10.11144/Javeriana.cc17-44.adri
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