The purpose of this research was to identify the degree of compliance with the disclosure of IFRS 16 in a sample of 87 companies listed on the Mexican Stock Exchange. A checklist was prepared with the disclosure requirements required by IFRS 16 and, using Cooke's methodology, a degree of compliance was determined of 64.79%, with a maximum of 100% and a minimum of 7.69%. A regression model was used to determine the factors that influence a greater or lesser degree of compliance. The results indicate that the level of compliance is associated with the quality of the audit, the level of profitability of the company, and the type of industry in which it operates. On the other hand, it was found that the level of leverage and the size of the company is not associated with the degree of compliance. This study contributes to the literature by expanding research on compliance with disclosure standards in developing countries and provides empirical evidence on the disclosure requirements of IFRS 16. The results of this study may be of interest to academics, auditors and financial analysts, among others.
- IFRS 16, mandatory disclosure requirements, company compliance, compliance checklist, company characteristics, emerging markets, México