Divulgación de información corporativa: antecedentes de los factores que la determinan

El presente artículo tiene como propósito identificar y anali­zar los antecedentes de los determinantes de la divulgación de información de las empresas a partir de estudios previos. Para ello se realizó una revisión sistemática de la literatura. Como resultado se observa un crecimiento y mayor énfa...

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Autores:
Hernández Ramírez, Yuly Marcela
Tipo de recurso:
Article of journal
Fecha de publicación:
2023
Institución:
Universidad Externado de Colombia
Repositorio:
Biblioteca Digital Universidad Externado de Colombia
Idioma:
spa
OAI Identifier:
oai:bdigital.uexternado.edu.co:001/15227
Acceso en línea:
https://bdigital.uexternado.edu.co/handle/001/15227
https://doi.org/10.18601/16577175.n33.05
Palabra clave:
Information disclosure,
determining factors,
companies
divulgación de información,
factores determinantes,
empresas
Rights
openAccess
License
Yuly Marcela Hernández Ramírez - 2023
id uexternad2_9cf95aa6b6ee861053888576e2419643
oai_identifier_str oai:bdigital.uexternado.edu.co:001/15227
network_acronym_str uexternad2
network_name_str Biblioteca Digital Universidad Externado de Colombia
repository_id_str
dc.title.spa.fl_str_mv Divulgación de información corporativa: antecedentes de los factores que la determinan
dc.title.translated.eng.fl_str_mv Corporate Information Disclosure: background of determining factors
title Divulgación de información corporativa: antecedentes de los factores que la determinan
spellingShingle Divulgación de información corporativa: antecedentes de los factores que la determinan
Information disclosure,
determining factors,
companies
divulgación de información,
factores determinantes,
empresas
title_short Divulgación de información corporativa: antecedentes de los factores que la determinan
title_full Divulgación de información corporativa: antecedentes de los factores que la determinan
title_fullStr Divulgación de información corporativa: antecedentes de los factores que la determinan
title_full_unstemmed Divulgación de información corporativa: antecedentes de los factores que la determinan
title_sort Divulgación de información corporativa: antecedentes de los factores que la determinan
dc.creator.fl_str_mv Hernández Ramírez, Yuly Marcela
dc.contributor.author.spa.fl_str_mv Hernández Ramírez, Yuly Marcela
dc.subject.eng.fl_str_mv Information disclosure,
determining factors,
companies
topic Information disclosure,
determining factors,
companies
divulgación de información,
factores determinantes,
empresas
dc.subject.spa.fl_str_mv divulgación de información,
factores determinantes,
empresas
description El presente artículo tiene como propósito identificar y anali­zar los antecedentes de los determinantes de la divulgación de información de las empresas a partir de estudios previos. Para ello se realizó una revisión sistemática de la literatura. Como resultado se observa un crecimiento y mayor énfasis en el es­tudio de la divulgación de información asociada con los temas de sostenibilidad, dejando en un segundo plano el estudio de la divulgación del capital financiero. Además, se identificó que el tamaño, el apalancamiento y la rentabilidad son factores traba­jados y ampliamente contrastados en la literatura, encontrando una relación significativa y positiva con la divulgación de la información. A su vez, se identificaron factores emergentes, como la reputación y el sistema legal, los cuales cobran interés en estudios comparados. Finalmente, se concluye que es nece­sario ampliar el ámbito de los estudios empíricos, dado que la mayor cantidad de literatura se ha desarrollado en empresas ubicadas en Europa y América del Norte.
publishDate 2023
dc.date.accessioned.none.fl_str_mv 2023-11-28T15:40:28Z
2024-06-07T06:02:39Z
dc.date.available.none.fl_str_mv 2023-11-28T15:40:28Z
2024-06-07T06:02:39Z
dc.date.issued.none.fl_str_mv 2023-11-28
dc.type.spa.fl_str_mv Artículo de revista
dc.type.coar.spa.fl_str_mv http://purl.org/coar/resource_type/c_6501
http://purl.org/coar/resource_type/c_2df8fbb1
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dc.type.content.spa.fl_str_mv Text
dc.type.driver.spa.fl_str_mv info:eu-repo/semantics/article
dc.type.local.eng.fl_str_mv Journal article
dc.type.redcol.spa.fl_str_mv http://purl.org/redcol/resource_type/ART
dc.type.version.spa.fl_str_mv info:eu-repo/semantics/publishedVersion
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dc.identifier.doi.none.fl_str_mv 10.18601/16577175.n33.05
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dc.identifier.uri.none.fl_str_mv https://bdigital.uexternado.edu.co/handle/001/15227
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url https://bdigital.uexternado.edu.co/handle/001/15227
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dc.relation.citationedition.spa.fl_str_mv Núm. 33 , Año 2024 : Enero-Junio
dc.relation.citationendpage.none.fl_str_mv 107
dc.relation.citationissue.spa.fl_str_mv 33
dc.relation.citationstartpage.none.fl_str_mv 81
dc.relation.ispartofjournal.spa.fl_str_mv Apuntes Contables
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rights_invalid_str_mv Yuly Marcela Hernández Ramírez - 2023
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spelling Hernández Ramírez, Yuly Marcela2023-11-28T15:40:28Z2024-06-07T06:02:39Z2023-11-28T15:40:28Z2024-06-07T06:02:39Z2023-11-28El presente artículo tiene como propósito identificar y anali­zar los antecedentes de los determinantes de la divulgación de información de las empresas a partir de estudios previos. Para ello se realizó una revisión sistemática de la literatura. Como resultado se observa un crecimiento y mayor énfasis en el es­tudio de la divulgación de información asociada con los temas de sostenibilidad, dejando en un segundo plano el estudio de la divulgación del capital financiero. Además, se identificó que el tamaño, el apalancamiento y la rentabilidad son factores traba­jados y ampliamente contrastados en la literatura, encontrando una relación significativa y positiva con la divulgación de la información. A su vez, se identificaron factores emergentes, como la reputación y el sistema legal, los cuales cobran interés en estudios comparados. Finalmente, se concluye que es nece­sario ampliar el ámbito de los estudios empíricos, dado que la mayor cantidad de literatura se ha desarrollado en empresas ubicadas en Europa y América del Norte.This article aims to identify and analyze the antecedents of the determinants of corporate information disclosure based on a review of previous studies. To achieve this, a systematic literature review was conducted. The results show a growing and increased focus on the disclosure of information related to sustainability, while the disclosure of financial capital has taken a secondary role. Additionally, it was identified that factors such as size, leverage, and profitability have been extensively studied and consistently found to have a significant and positive relationship with information disclosure. Emerging factors, such as reputation and the legal system, were also identified, gaining interest in comparative studies. In conclusion, there is a need to expand the scope of empirical studies since most of the literature has been developed in companies located in Europe and North America.application/pdftext/htmltext/xml10.18601/16577175.n33.052619-48991657-7175https://bdigital.uexternado.edu.co/handle/001/15227https://doi.org/10.18601/16577175.n33.05spaFacultad de Contaduría Públicahttps://revistas.uexternado.edu.co/index.php/contad/article/download/9058/15482https://revistas.uexternado.edu.co/index.php/contad/article/download/9058/15483https://revistas.uexternado.edu.co/index.php/contad/article/download/9058/15484Núm. 33 , Año 2024 : Enero-Junio1073381Apuntes ContablesAbe, N. y Chung Y. (2009). “Voluntary information disclosure and corporate governan¬ce”, Hitotsubashi Journal of Economics, 50 (2), 165-180. https://www.jstor.org/ stable/43296223.Acero, I. y Alcalde, N. 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(2012). “Factors that drive Chinese listed companies in voluntary disclosure of environmental information”, Journal of Business Ethics. 109(3), 309-321. https://doi.org/10.1007/s10551-011-1129-x.Yuly Marcela Hernández Ramírez - 2023info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.http://creativecommons.org/licenses/by-nc-sa/4.0https://revistas.uexternado.edu.co/index.php/contad/article/view/9058Information disclosure,determining factors,companiesdivulgación de información,factores determinantes,empresasDivulgación de información corporativa: antecedentes de los factores que la determinanCorporate Information Disclosure: background of determining factorsArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTinfo:eu-repo/semantics/publishedVersionPublicationOREORE.xmltext/xml2570https://bdigital.uexternado.edu.co/bitstreams/70a210f0-a433-4b95-bc7d-981948fc3ef0/download3faa84864356be665d7e3fb27e4ee5d2MD51001/15227oai:bdigital.uexternado.edu.co:001/152272024-06-07 01:02:39.532http://creativecommons.org/licenses/by-nc-sa/4.0Yuly Marcela Hernández Ramírez - 2023https://bdigital.uexternado.edu.coUniversidad Externado de Colombiametabiblioteca@metabiblioteca.org

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