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

Contaduria y Administracion - Tập 58 - Trang 199-223 - 2013
Arturo Haro de Rosario1, María del Mar Sánchez Cañadas1, María del Carmen Caba Pérez1
1Universidad de Almería

Tài liệu tham khảo

Ashbaugh, 1999, Corporate reporting on the InCorporate reporting on the Internet, Accounting Horizons, 13, 241, 10.2308/acch.1999.13.3.241 Bonsón, 2002, La mejora del sistema de información contable mediante la integración de tecnologías emergentes, Revista de Contabilidad, 3, 21 Bonsón, 2002, El reporting digital en la Europa del Este e Islandia. Un estudio empírico Bonsón, 2006, Online transparency of the banking sector, Online Information Review, 30, 714, 10.1108/14684520610716180 Caminal, 1995, El papel de las restricciones de crédito y las políticas públicas en la financiación de la pequeña y mediana empresa, Papeles de Economía Española, 224 Chow, 1982, The demand for external audinting: Size, debt and ownership influences, The Accounting Review, 57, 272 Chow, 1987, Voluntary financial disclosure by Mexican corporations, The Accounting Review, 62, 541 Clarkson, 1994, The voluntary inclusion of forecasts in the MD & A section of annual reports, Contemporary Accounting Research, 11, 1, 10.1111/j.1911-3846.1994.tb00450.x http://www.reafianzamiento.es/ Craven, 1999, Financial reporting on the Internet by leading UK companies, European Accounting Review, 8, 171, 10.1080/096381899336069 De la Fuente, 2010, Retos del sector de sociedades de garantía recíproca frente a la crisis actual Diamond, 1989, Reputation acquisition in debt markets, Journal of Political Economy, 828, 10.1086/261630 Dumontier, 1998, Why firms comply voluntarily with IAS: An empirical analysis of Swiss data, Journal of International Financial Management & Accounting, 9, 216, 10.1111/1467-646X.00038 Espinosa, 2004 Ettredge, 2000, The presentation of financial inThe presentation of financial information at corporate web sites, International Journal of Accounting Information Systems, 149 Ettredge, 2001, The presentation of Financial Information at Corporate Web Sites, International Journal of Accounting Information Systems, 149, 10.1016/S1467-0895(00)00017-8 Ettredge, 2002, Dissemination of information for investors at corporate Web sites, Journal of Accounting and Public Policy, 21, 357, 10.1016/S0278-4254(02)00066-2 Fisher, 2005, Determinants of voluntary internet fi-Determinants of voluntary internet financial reporting by local government authorities, Journal of Accounting & Public Policy, 24, 101, 10.1016/j.jaccpubpol.2004.12.006 Gandía, 2000, La divulgación de información sobre intangibles en Internet: evidencia internacional Gandía, 2001, La divulgación de información financiera en la era digital Gandía, 2005, e-Gobierno corporativo y transparencia informativa en las sociedades cotizadas españolas: un estudio empírico García Benau, 1993, La revelación voluntaria en las compañías españolas cotizadas en bolsa, Revista Española de Financiación y Contabilidad, 53 Geiger, 1999, The internet as a relationship marketing tool some evidence from Irish companies, Irish Marketing Review, 12, 24 Graven, 1999, Financial reporting on the internet by leading UK companies, European Accouting Review, 8, 321, 10.1080/096381899336069 Gray, 1997, Corporate reporting on the internet: opportunities and challenges Gudger, 1996 Hedlin, 1999, The internet as a vehicle for investor relations: the Swedish case, The European Accounting Review, 8, 373, 10.1080/096381899336104 Hossain, 1994, Voluntary disclosure in an emerging capital market: some empirical evidence form companies listed on the Kuala Lumpur Stock Exchange, International Journal of Accounting, 29, 334 Jensen, 1976, Theory of the firm: Managerial behaviour, agency cost and ownership structure, Journal of financial economics, 305, 10.1016/0304-405X(76)90026-X Kent, 2003, Voluntary disclosure of forward-looking earnings information in Australia, Australian Journal of Management, 28, 273, 10.1177/031289620302800303 Larrán, 2001, La oferta de información financiera en Internet: un estudio de las grandes compañías españolas Larrán, 2002, Efectos de la divulgación de la información en el valor empresarial: percepciones de las grandes compañías españolas, Revista de la Asociación Española de Contabilidad y Administración de Empresas, 37 Larrán, 2002, The Use of the Internet for Corporate Reporting by Spanish Companies, The International Journal of Digital Accounting Research, 2, 53 Moreno Campos, 2006, La divulgación de información económico-financiera en las páginas web de las compañías españolas: el camino a seguir, Partida Doble, 76 Marston, 2004, Corporate reporting on the Internet by German companies, International Journal of Accounting Standard Committee, 5, 285 Oyelere, 2003, Determinants of internet financial reporting by New Zealand companies, Journal of International Financial, Management and Accounting, 14, 26, 10.1111/1467-646X.00089 Pombo, 2001 Pirchegger, 1999, Financial Information on the internet: a survey of the homepages of Austrian Companies, European Accounting Review, 8, 383, 10.1080/096381899336113 Raffournier, 1995, The determinants of voluntary financial disclosure by Swiss listed companies, European Accounting Review, 4, 261, 10.1080/09638189500000016 Serrano, 2007, Online reporting by banks: a structural modelling approach, Online Information Review, 31, 310, 10.1108/14684520710764096 Vidal, 2003, Las exigencias de información sobre los riesgos financieros. Una aproximación al efecto de la adopción de las NIC Vogel, 1996 Wallace, 1995, Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate anual reports of firms listed on the stock Exchange of Hong Kong, Journal of Accounting and Public Policy, 14, 311, 10.1016/0278-4254(95)00042-9