Resumen

PENA RAMOS, JOSÉ ANTONIO; VARGAS DIAZ, CÉSAR  y  MEDINA IBORRA, IVÁN. DISCLOSURE AND COMPARABILITY OF THE ON-LINE ECONOMIC-FINANCIAL INFORMATION: IBEROAMERICA CASE. Rev.fac.cienc.econ. [online]. 2012, vol.20, n.1, pp.231-245. ISSN 0121-6805.

The objective of this paper is to create a ranking from the on-line economic-financial data reviewed in Ministries of economy and finance, or just finance depending on the name used in iberoamerican countries, of 2009. For this purpose, a methodological proposal is made, which includes a questionnaire and indexes of information disclosure in economic and financial environment. Among the main results, Ministries of Mexico, Spain and Chile are the best ranked of all, however, Panama and Honduras were the least transparent countries in disclosure such information.

Palabras clave : e-government; indexes; information; economic and financial transparence.

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