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La divulgación de información financiera en Internet de las principales empresas españolas: variables económicas determinantes


  • Talalweh, Mohammad


En un mercado globalizado como el actual, cada vez se hace más necesario suministrar e intercambiar información empresarial. Por eso las empresas utilizan intensivamente Internet como medio de comunicación con los distintos grupos de interés. El objetivo de este trabajo es, por un lado, analizar el nivel de información financiera publicada en las páginas web de 40 empresas de seis sectores distintos que cotizaron en la Bolsa de Madrid en 2007. Por otro, intentar la identificación empírica de relaciones entre el nivel de información divulgada y las variables independientes que caracterizan las dimensiones de tamaño, rentabilidad y tipo del sector. Los resultados permiten concluir una relación significativa entre el nivel de información suministrada en sus páginas web y el tamaño, pero no sucede igual con la rentabilidad y el tipo de sector. In our contemporaneous globalized world-market structure there is an increasing need for businesses to provide and exchange financial information for their different interest groups. Thus, firms increasingly resort to the Web as a vehicle which allows them to communicate with the stakeholders. The goal of this study is, formerly, to analyze financial information disclosure levels as published in the web pages of 40 firms from six different industrial sectors listed in Madrid Stock Exchange in 2007. Secondly, we intend to empirically identify the relationship between the level of disclosure and the independent variables which characterize Size, Profitability and Sector Type dimensions. Our results allow us to conclude that there is a significant relationship between financial information disclosure and firm size, but we do not obtain a similar result in the case of profitability and sector type.

Suggested Citation

  • Talalweh, Mohammad, 2010. "La divulgación de información financiera en Internet de las principales empresas españolas: variables económicas determinantes," Gestión Joven "Revista de la Agrupación Joven Iberoamericana de Contabilidad y Administración de Empresas". Young Management "Journal of the Young Iberomerican Group of Accounting and Business Adminis, Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 5, July.
  • Handle: RePEc:ges:articl:2008-10:15-32

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