Resumen

HIDALGO GALLARDO, Ruth Leticia  y  GARCIA MECA, Emma. Disclosure of information on intellectual capital in Mexican firms listed on the Mexican Stock Exchange. Contad. Adm [online]. 2009, n.229, pp. 105-131. ISSN 0186-1042.

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.

Palabras llave : intellectual capital; disclosure intangible; annual report; mexican companies stock market.