Analysis Of Information Disclosure Research Articles

新三板与主板市场信息披露对比分析

新三板与主板市场信息披露对比分析

Analysis of information disclosure in corporate reporting in terms of compliance with integrated reporting principle “Strategic Focus and Future Orientation”

Analysis of information disclosure in corporate reporting in terms of compliance with integrated reporting principle “Strategic Focus and Future Orientation”

Анализ раскрытия информации в корпоративной отчетности на соответствие первому принципу интегрированной отчетности «стратегический фокус и ориентация на будущее»

Анализ раскрытия информации в корпоративной отчетности на соответствие первому принципу интегрированной отчетности «стратегический фокус и ориентация на будущее»

NGOs EFFICIENCY AND TRANSPARENCY POLICY: THE COLOMBIAN CASE

In recent years the influence of Colombian non-governmental organizations (NCOs) in diverse social sectors of the country has increased. However, the legitimacy of this sector has been undermined by corruption. This distrust has questioned the efficiency of NCOs as social tools. Transparency as a mechanism against corruption and one of the tools that improves the functioning of an organization is considered. There is no doubt that Internet is an essential element in disseminating information to the different stakeholders of the organization.This paper sets out three main objectives: i) the analysis of information disclosure through the Internet of Colombian NCOs, ii) the analysis of the efficiency of these entities in reaching their social goals and, iii) the analysis of the online transparency effect in a greater efficiency of the Colombian NCOs.

Analysis of information disclosure for Chilean case using multiple correspondence methodology

espanolLos inversionistas necesitan disponer de informacion confiable para la toma de decisiones, por ello es importante medir la calidad de la informacion revelada publicamente por las sociedades cotizadas. En este trabajo se avanza en la medicion de la calidad de la informacion revelada usando la metodologia de analisis de correspondencias multiples, que para el caso analizado reduce el numero de variables tradicionalmente utilizadas por la literatura a tres dimensiones: revelacion de politicas y criterios contables, revelacion de informacion financiera y revelacion de la evaluacion del directorio. Usando las dimensiones obtenidas se caracteriza y clasifica a las empresas analizadas en funcion de la revelacion que muestra cada una de ellas. EnglishInvestors need reliable information for decision-making, so it is important to measure the quality of public information disclosed by quoted companies. This paper advances in the measurement of disclosed information using the multiple correspondence analysis methodology to reduce the number of traditionally used variables, resulting in three variables: i) disclosure of accounting policies and criteria, ii) disclosure of financial information and iii) disclosure of the board assessment. Using three these dimensions, we characterize and classify the analyzed companies according to their information disclosure.

Analysis of information disclosure about social investments by companies that declare themselves socially responsible

The research theme is social disclosure, that is, voluntary information disclosure involving community, environment, employees and clients. For this study, the community focus was chosen, that is, companies’ investments in social projects will be studied. According to voluntary disclosure theory, companies are anxious to publish good news, but resistant to the disclosure of bad news. The aim in this research is to analyze social investment information disclosure by companies that declare themselves sustainable. Therefore, an empirical study was undertaken in 31 companies listed in the Corporate Sustainability Index (ISE) portfolio, applying content analysis to the parts on community involvement in the reports published. The results showed: none of the companies fully left out information about the objective of its projects; few companies disseminated the destination of investments in all projects; the sacrifice the companies made frequently was not clear; very little information is available about the use of tax benefits. More frequent disclosure of information with a more immediate positive impact was perceived.