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The purpose of this research is to identify the main characteristics that determine the compliance level of IFRS 7 (Financial instruments: disclosures) for a group of Mexican companies. Using the main components technique to measure the disclosure index of companies, the econometric results point out that the type of auditor, the multinationality level and, to a lesser extent, the size of companies are the key determinants for companies to comply with the International Financial Reporting Standard regarding the disclosure of financial instruments. These findings are consistent with those obtained with previous methods to measure the disclosure index, which gives robustness and consistency to our results.

Análisis de los determinantes de revelación de instrumentos financieros mediante el uso de componentes principales: el caso de empresas mexicanas