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Relación de la Presentación de Información de Negocios On-Line con las Variables Financieras en las Empresas Colombianas

Author

Listed:
  • Fabio Enrique Gómez Meneses
  • Raúl Andrés Ávila Forero

Abstract

Las organizaciones hacen uso de diversos canales para la divulgación y revelación de la información de sus negocios, como por ejemplo Internet, canal a través del cual se pueden satisfacer las necesidades de los usuarios con mayor agilidad y brindando mejores condiciones de accesibilidad. La divulgación y revelación de la información puede verse determinada por el entorno y las características financieras que definen a las companías. El presente trabajo hace un análisis de correlación entre las variables financieras y el uso de Internet para revelar y divulgar información del negocio de manera individual y según el sector económico al que pertenecen las 500 empresas más representativas de Colombia. De acuerdo con los resultados obtenidos, variables como el patrimonio, el activo y los ingresos, se diferencian significativamente en las empresas que utilizan sitios Web para revelar y divulgar la información, respecto de las que no lo hacen. En el caso del sector al que pertenecen las companías, existen diferencias estadísticamente significativas en las variables financieras relacionadas con el tamano de la empresa en sectores tales como: telecomunicaciones, hidrocarburos, bebidas y alimentos.

Suggested Citation

  • Fabio Enrique Gómez Meneses & Raúl Andrés Ávila Forero, 2010. "Relación de la Presentación de Información de Negocios On-Line con las Variables Financieras en las Empresas Colombianas," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
    • Handle: RePEc:col:000180:011605
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    References listed on IDEAS

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    More about this item

    Keywords

    Revelación de información en Internet; divulgación de información en Internet; Sitio Web; variables financieras; sector económico.;
    All these keywords.

    JEL classification:

    • B52 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Historical; Institutional; Evolutionary; Modern Monetary Theory;
    • N76 - Economic History - - Economic History: Transport, International and Domestic Trade, Energy, and Other Services - - - Latin America; Caribbean
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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