TY - JOUR
T1 - Análisis de revelación de la información para el caso chileno usando la metodología de correspondencias múltiples
AU - Silva Palavecinos, Berta
AU - Campos Espinoza, Ricardo
AU - de la Fuente Mella, Hanns
AU - Cademartori Rosso, David
N1 - Publisher Copyright:
© 2016, Universidad de Tarapaca. All rights reserved.
PY - 2016/4
Y1 - 2016/4
N2 - Investors 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.
AB - Investors 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.
KW - Corporate governance
KW - Determining dimensions
KW - Information disclosure
KW - Multiple correspondence analysis
UR - http://www.scopus.com/inward/record.url?scp=84963799376&partnerID=8YFLogxK
U2 - 10.4067/S0718-33052016000200014
DO - 10.4067/S0718-33052016000200014
M3 - Article
AN - SCOPUS:84963799376
VL - 24
SP - 327
EP - 336
JO - Ingeniare
JF - Ingeniare
SN - 0718-3291
IS - 2
ER -