The Accounting Review Vol. 62 No. 3 1987
Voluntary Financial Disclosure by Mexican Corporations.
Abstract
This paper reports on voluntary financial disclosure practices of Mexican corporations and relates the extent of disclosure to firm size, financial leverage, and proportion of assets in place. Studying the voluntary disclosure of Mexican firms yields additional insights into factors behind voluntary disclosure choices, and enhances our understanding of the accounting institutions and practices of non-Anglo-American nations. Voluntary disclosure varies widely within a sample of 52 Mexican Stock Exchange-listed firms, and the extent of disclosure is significantly and positively related to firm size but not to financial leverage and assets in place.
- DOI
- 10.2308/tar-4496048
- Volume
- 62
- Issue
- 3
- Pages
- 533-541
- Language
- en
- Sources
- crossref openalex