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

Fabio Enrique Gómez Meneses, Diego Fernando Católico Segura

Resultado de la investigación

Resumen

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
Idioma originalSpanish
Páginas (desde-hasta)269
Número de páginas318
PublicaciónRevista Cuadernos de Contabilidad
Volumen10
N.º27
EstadoPublished - 1 jul 2009

Huella dactilar

Non-financial information
Disclosure
Financial information
Colombia
World Wide Web
Economic sectors
Web sites
Business Administration
Business information
Public services
Public sector

All Science Journal Classification (ASJC) codes

  • Business, Management and Accounting(all)

Citar esto

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title = "Revelaci{\'o}n y divulgaci{\'o}n de la informaci{\'o}n financiera y no financiera on-line de las 500 empresas m{\'a}s representativas en Colombia",
abstract = "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",
author = "{G{\'o}mez Meneses}, {Fabio Enrique} and {Cat{\'o}lico Segura}, {Diego Fernando}",
year = "2009",
month = "7",
day = "1",
language = "Spanish",
volume = "10",
pages = "269",
journal = "Revista Cuadernos de Contabilidad",
issn = "0123-1472",
publisher = "Pontificia Universidad Javeriana",
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T1 - Revelación y divulgación de la información financiera y no financiera on-line de las 500 empresas más representativas en Colombia

AU - Gómez Meneses, Fabio Enrique

AU - Católico Segura, Diego Fernando

PY - 2009/7/1

Y1 - 2009/7/1

N2 - 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

AB - 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

M3 - Article

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SP - 269

JO - Revista Cuadernos de Contabilidad

JF - Revista Cuadernos de Contabilidad

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