1. Análisis comparativo de la divulgación corporativa en sitios web en una muestra de empresas cotizadas del mercado peruano y chileno.
- Author
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Morales-Parada, Fernando, Höllander-Sanhueza, Reinier, and Varela-Castro, Camila
- Subjects
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CORPORATE websites , *DISCLOSURE , *FINANCIAL markets , *ENVIRONMENTAL responsibility , *CORPORATE finance - Abstract
Since the advance of technology and the massification of Internet, the use of this platform has become a key element for the financial market and other users of financial and non-financial information. The objective of this paper is to determine the degree of disclosure of corporate information on their corporate websites studying a sample of companies listed on the Chilean and Peruvian securities markets. The research analyzes a sample composed by 63 companies, 33 Chilean companies and 30 Peruvian companies, using 48 variables distributed in 5 dimensions: Accountability, Company and Strategy, Financial Analysis, Transparency and Usability. The evaluation is measured through an index. The results show concern for presenting financial information; however, they do not reveal significant voluntary aspects, such as those related to social and environmental responsibility. [ABSTRACT FROM AUTHOR]
- Published
- 2019
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