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Transparencia de las sociedades de garantía recíproca a través de su web corporativa. Análisis empírico del caso español

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Listed:
  • Haro Rosario Arturo

    (Universidad de Almería)

  • Sánchez Cañadas María del Mar

    (Universidad de Almería)

  • Caba Pérez María del Carmen

    (Universidad de Almería)

Abstract

Although in Spain there is no law requiring companies to disseminate information through the Internet, except for those listed in the stock market, the provision of corporate information on line voluntarily through this new channel of communication is becoming increasingly necessary in all sectors of activity. From this perspective, this paper is a descriptive study on the diffusion of information online and also an explanatory one to establish the factors that determine the publication of financial and nonfinancial information in the reciprocal guarantee companies (RGC). To publicize this goal we will analyze the corporate website of the RGC members of the Spanish Confederation of Reciprocal Guarantee, which represent the majority of RGCs operating in the Spanish territory.

Suggested Citation

  • Haro Rosario Arturo & Sánchez Cañadas María del Mar & Caba Pérez María del Carmen, 2013. "Transparencia de las sociedades de garantía recíproca a través de su web corporativa. Análisis empírico del caso español," Contaduría y Administración, Accounting and Management, vol. 58(1), pages 199-223, enero-mar.
    • Handle: RePEc:nax:conyad:v:58:y:2013:i:1:p:199-223
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    References listed on IDEAS

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