Analysis of information disclosure for chilean case using multiple correspondence methodology
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| Format: | Artículo científico |
| Sprache: | en |
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Universidad de Tarapacá
2016
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| _version_ | 1876454954514776064 |
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| author | Berta Silva Palavecinos |
| author_facet | Berta Silva Palavecinos |
| contents | 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 Ingeniería corporate governance Information disclosure determining dimensions multiple correspondence analysis 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. 2016 artículo científico 0718-3291 https://www.redalyc.org/articulo.oa?id=77245711014 en http://www.redalyc.org/revista.oa?id=772 Ingeniare. Revista Chilena de Ingeniería application/pdf Universidad de Tarapacá Ingeniare. Revista Chilena de Ingeniería (Chile) Num.2 Vol.24 |
| format | Artículo científico |
| id | redalyc_77245711014 |
| institution | Redalyc |
| language | en |
| publishDate | 2016 |
| publisher | Universidad de Tarapacá |
| spellingShingle | Analysis of information disclosure for chilean case using multiple correspondence methodology Berta Silva Palavecinos Ingeniería corporate governance Information disclosure determining dimensions multiple correspondence analysis 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 Ingeniería corporate governance Information disclosure determining dimensions multiple correspondence analysis 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. 2016 artículo científico 0718-3291 https://www.redalyc.org/articulo.oa?id=77245711014 en http://www.redalyc.org/revista.oa?id=772 Ingeniare. Revista Chilena de Ingeniería application/pdf Universidad de Tarapacá Ingeniare. Revista Chilena de Ingeniería (Chile) Num.2 Vol.24 |
| title | Analysis of information disclosure for chilean case using multiple correspondence methodology |
| topic | Ingeniería corporate governance Information disclosure determining dimensions multiple correspondence analysis |
| url | https://www.redalyc.org/articulo.oa?id=77245711014 |