Resumen

MORALES-PARADA, Fernando Andrés. Analysis of the Diversity in Business Information Disseminated Over the Internet: Empirical Evidence at European and Latin American Companies. Innovar [online]. 2012, vol.22, n.44, pp.79-90. ISSN 0121-5051.

The dissemination of financial information to diverse interest groups is a constant subject of research into the types, opportunities and volumes of information spread. With technological advances and the enormous massification of the Internet, the use of that platform has be-come a key element for the financial markets and other users of financial (and non-financial) information and has also been a topic for research. The purpose of this study is to identify the variables associated with the level of dissemination through the Internet. The evaluated information is of a financial-accounting nature, although some of it is not necessarily financial, but nevertheless of value for the markets. The sample is based on Latin American and European companies that when compared provide a new perspective on the proposed topic. The results confirmed those of other studies, but found differences between European and Latin American companies regarding variables that affect information dissemination over the Internet. The conclusions lead us to believe that Latin American companies still lack greater culture regarding dissemination, thus pointing to the need for increased regulation.

Palabras clave : financial dissemination; corporate information; Internet and reporting.

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