Identificación del grado de cumplimiento en la revelación obligatoria de los activos intangibles en México
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Universidad Santo Tomás, Bogotá, Colombia
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Este estudio analiza el grado de cumplimiento de los requerimientos de revelación establecidos en la Norma Internacional de Contabilidad (NIC) 38 Activos Intangibles. Se examinó información financiera del año 2023 para una muestra de 72 empresas que cotizan en la Bolsa Mexicana de Valores. Para medir el grado de cumplimiento en la revelación de intangibles, se elaboró una lista de verificación. Los resultados revelan un grado de cumplimiento promedio del 67.39 %. Se empleó un modelo de regresión para analizar los factores que influyen en el grado cumplimiento de la revelación obligatoria. Se encontró una relación positiva entre el grado de cumplimiento y la inversión en activos intangibles, así como una relación negativa con la rentabilidad financiera. Se contribuye a la literatura al determinar el nivel de transparencia en la revelación de activos intangibles en el contexto mexicano, identificando un área de oportunidad en la divulgación por parte de las empresas.
This study analyzes the degree of compliance with the disclosure requirements established in the International Accounting Standard (IAS) 38 Intangible Assets. Financial information for the year 2023 was examined from a sample of 72 companies listed on the Mexican Stock Exchange. A checklist was prepared to measure the degree of compliance in the disclosure of intangibles. The results reveal an average compliance level of 67.39 %. A regression model was used to analyze the factors that influence compliance with mandatory disclosure. A significant positive relationship was found between the degree of compliance and investment in intangible assets, as well as a significant negative relationship with financial profitability. This study contributes to literature by assessing transparency in the disclosure of intangible assets within the Mexican context, identifying an area of opportunity in disclosure by companies.
This study analyzes the degree of compliance with the disclosure requirements established in the International Accounting Standard (IAS) 38 Intangible Assets. Financial information for the year 2023 was examined from a sample of 72 companies listed on the Mexican Stock Exchange. A checklist was prepared to measure the degree of compliance in the disclosure of intangibles. The results reveal an average compliance level of 67.39 %. A regression model was used to analyze the factors that influence compliance with mandatory disclosure. A significant positive relationship was found between the degree of compliance and investment in intangible assets, as well as a significant negative relationship with financial profitability. This study contributes to literature by assessing transparency in the disclosure of intangible assets within the Mexican context, identifying an area of opportunity in disclosure by companies.
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activos intangibles, NIC 38, revelación financiera, intangible assets, financial disclosure, IAS 38
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Derechos de autor 2026 Viviana Lambreton-Torres, Tamara Herbert-Gutiérrez, Jesús N. Salcedo-Delgado , Eneida F. Castro-Tejeda, Lorena Morales-Vázquez
https://creativecommons.org/licenses/by-nc-sa/4.0
https://creativecommons.org/licenses/by-nc-sa/4.0