Voluntary Financial Disclosure by Mexican Corporations.
研究了52家墨西哥上市公司自愿财务披露的差异，发现披露程度与公司规模正相关，但与财务杠杆和资产构成无关，有助于理解非英美国家的会计实践。
Abstract 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.