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Análisis comparativo de la divulgación corporativa en sitios web en una muestra de empresas cotizadas del mercado peruano y chileno.
- Source :
-
Contabilidad y Negocios . 2019, Vol. 14 Issue 27, p6-21. 16p. - Publication Year :
- 2019
-
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]
Details
- Language :
- Spanish
- ISSN :
- 19921896
- Volume :
- 14
- Issue :
- 27
- Database :
- Academic Search Index
- Journal :
- Contabilidad y Negocios
- Publication Type :
- Academic Journal
- Accession number :
- 140242865
- Full Text :
- https://doi.org/10.18800/contabilidad.201901.001