Keywords
DISCLOSURE INTANGIBLE
ANNUAL REPORT
MEXICAN COMPANIES STOCK MARKET
How to Cite
Abstract
INTELLECTUAL CAPITAL IS AT PRESENT TIME A VALUE-CREATING TOOL FOR COMPANIES SEEKING BETTER COMPETITIVENESS. THIS PAPER ANALYZES INTANGIBLES DISCLOSURE IN MEXICAN COMPANIES LISTED ON THE STOCK MARKET, AS WELL AS THE FACTORS INFLUENCING SUCH DISCLOSURE. FOR THE ACCOMPLISHMENT OF THIS STUDY ANNUAL REPORTS FROM ONE HUNDRED MEXICAN COMPANIES LISTED ON THE MEXICAN STOCK EXCHANGE WERE ANALYZED. FINDINGS SHOWED THAT IT IS MORE IMPORTANT FOR MEXICAN COMPANIES THE DISCLOSURE OF STRUCTURAL CAPITAL, FOLLOWED BY RELATIONAL CAPITAL, AND FINALLY HUMAN CAPITAL, WITH COMPANY SIZE BEING THE KEY FACTOR IN SUCH INFORMATION. LIKEWISE, IT WAS FOUND THAT ENTERPRISES IN INDUSTRY, FOOD AND BEVERAGE, AND BUILDING AND REAL ESTATE SECTORS ARE PROACTIVE WHEN DISCLOSING INFORMATION ON INTANGIBLES.© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
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