Análisis de revelación de la información para el caso chileno usando la metodología de correspondencias múltiples

Translated title of the contribution: Analysis of information disclosure for chilean case using multiple correspondence methodology

Berta Silva Palavecinos, Ricardo Campos Espinoza, Hanns de la Fuente Mella, David Cademartori Rosso

Research output: Contribution to journalArticlepeer-review

Abstract

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.

Translated title of the contributionAnalysis of information disclosure for chilean case using multiple correspondence methodology
Original languageSpanish
Pages (from-to)327-336
Number of pages10
JournalIngeniare
Volume24
Issue number2
DOIs
StatePublished - Apr 2016
Externally publishedYes

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