Resumen

GOMEZ-MENESES, Fabio Enrique  y  CATOLICO-SEGURA, Diego Fernando. Online publishing of financial and nonfinancial information from the top 500 Colombian companies. Cuad. Contab. [online]. 2009, vol.10, n.27, pp.269-318. ISSN 0123-1472.

This article analyzes the volume of information published online by the top 500 Colombian companies in 2008. It takes an insight into the presence of such companies in the Internet and their relationship with the economic sector they belong to, as well as into their compliance with the guidelines defined by AECA (Spanish Association for Accounting and Management), for online business information publishing. This is carried out through three statistic analyses based on data from company websites, under the light of the standard variables established by AECA. This study shows that, in Colombia, a significant percentage of the companies analyzed publish their financial and non-financial information through the Internet, particularly those in the public utilities sector, as well as in the vehicle and spare parts market. Nevertheless, the presence of companies in the Internet is not clearly related to the economic sector they belong to, and the information published is heterogeneous, since apparently there are not any specific guidelines that rule such publications.

Palabras clave : Online information publishing; AECA standard guidelines; financial and non-financial information; websites; Accounting; Technological innovations; Disclosure of information de información; Financial Information; Online publishing of financial and nonfan.

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