Identification of the Degree of Compliance with the Mandatory Disclosure of Intangible Assets in Mexico

This study analyzes the degree of compliance with the disclosure requirements establishedin the International Accounting Standard (IAS) 38 Intangible Assets. Financial informationfor the year 2023 was examined from a sample of 72 companies listed on the Mexican StockExchange. A checklist was prepared to measure the degree of compliance in the disclosure ofintangibles. The results reveal an average compliance level of 67.39%. A regression model wasused to analyze the factors that influence compliance with mandatory disclosure. A significantpositive relationship was found between the degree of compliance and investment in intangibleassets, as well as a significant negative relationship with financial profitability. This studycontributes to literature by assessing transparency in the disclosure of intangible assets withinthe Mexican context, identifying an area of opportunity in disclosure by companies.