Abstract

MALDONADO-GARCIA, Stella; ESCOBAR-VAQUIRO, Natalia  and  MARIN-GAVIRIA, María del Pilar. A Study on the Communication of Financial-Accounting Information on the Websites of Listed Chilean and Mexican Corporations: estudo exploratório. Cuad. Contab. [online]. 2012, vol.13, n.33, pp.395-425. ISSN 0123-1472.

The purpose of this paper is to examine the communication of financial-accounting information as carried out by a sample of listed companies in Chile and Mexico through their corporate websites. It will also analyse key factors in their communication processes and study the websites' navigability. Key factors are analysed through linear regressions. Results suggest that the analytic perspective that best explains the behaviour of these companies is agency theory, according to which the communication of information is based on the relationship between the agent and the principal. Furthermore, it will establish the existence of a significant and negative relationship between the level of information and the size of the company, measured by its totalassets and its positive relationship to financial results.

Keywords : Accessibility; Internet; communication; digital report; transparency; financial-accounting information; Financial countable information; financial countable information; business management; technological aspects; financial Analysis; Chile; Mexico.

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