دانلود مقاله ISI انگلیسی شماره 104080
ترجمه فارسی عنوان مقاله

افشای ابزارهای مالی: اقدامات و چالش های شرکت های آمریکای لاتین از صنعت معدن

عنوان انگلیسی
Disclosure of financial instruments: Practices and challenges of Latin American firms from the mining industry
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
104080 2017 29 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Research in International Business and Finance, Available online 11 July 2017

پیش نمایش مقاله
پیش نمایش مقاله  افشای ابزارهای مالی: اقدامات و چالش های شرکت های آمریکای لاتین از صنعت معدن

چکیده انگلیسی

In this paper, we analyze the disclosure level of financial instruments provided by companies of the mining industry, located in Latin America region. The sample is comprised of 72 firms from Brazil, Chile, Peru and Mexico. The main results indicate that companies located in Mexico provide the higher levels of disclosure both for IFRS-07 and for IFRS-09 requirements. The size of firms is also a variable that affects disclosure. We also build a panorama regarding some challenges for firms to disclose full information following IFRS-09. Furthermore, the results of this paper indicate that companies should use the potential benefits of Internet and disclosure more information regarding financial instruments.