Revelación y divulgación de la información financiera y no financiera on-line de las 500 empresas más representativas en Colombia

Translated title of the contribution: Disclousure of financial and nonfinancial information on-line of the 500 most representative companies in Colombia

Fabio Enrique Gómez Meneses, Diego Fernando Católico Segura

Research output: Contribution to journalArticle


In the present article, the degree is analyzed of disclosure and disclosure of financial information and non-financial internet on behalf of the 500 most representative companies in Colombia in 2008. For this, the degree of presence of these companies in the network and their relationship with the economic sector to which they belong, as well as compliance with the guidelines established by the Spanish Association of Accounting and Business Administration, AECA, for the disclosure and disclosure of business information online. This is done through three statistical measurements based on the data presented by the companies on their websites and in accordance with the variables defined by the AECA standard. Based on the foregoing, it is concluded that in Colombia, among the analyzed companies, an important percentage publishes its financial and non-financial information through the Internet, especially those that belong to the vehicle and autoparts sectors, and services public. However, the presence on the internet of companies is not related to the economic sector to which they belong and the information disclosed and disclosed is heterogeneous, since no specific guidelines are observed to regulate its publication
Original languageSpanish
Pages (from-to)269
Number of pages318
JournalRevista Cuadernos de Contabilidad
Issue number27
Publication statusPublished - 1 Jul 2009


All Science Journal Classification (ASJC) codes

  • Business, Management and Accounting(all)

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