Relación de la presentación de información de negocios on-line con las variables financieras en las empresas colombianas

Translated title of the contribution: Relationship of the presentation of business information on-line with the financial variables in Colombian companies

Fabio Enrique Gómez Meneses, Diego Fernando Católico Segura

Research output: Contribution to journalArticle


Organizations make use of various channels for the disclosure and disclosure of their business information, such as Internet, a channel through which users' needs can be met with greater agility and providing better accessibility conditions. The disclosure and disclosure of information can be determined by the environment and the financial characteristics that define the companies. The present work makes a correlation analysis between the financial variables and the use of the Internet to reveal and disclose business information individually and according to the economic sector to which the 500 most representative companies in Colombia belong. According to the results obtained, variables such as assets, assets and income differ significantly in companies that use Web sites to disclose and disclose information, compared to those that do not. In the case of the sector to which the companies belong, there are statistically significant differences in the financial variables related to the size of the company in sectors such as: telecommunications, hydrocarbons, beverages and food.
Original languageSpanish
Pages (from-to)205
Number of pages224
JournalRevista Facultad de Ciencias Económicas: Investigación y Reflexión
Issue number1
Publication statusPublished - 26 Apr 2010


All Science Journal Classification (ASJC) codes

  • Business, Management and Accounting(all)

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