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Transparency in utility companies listed in Latin America: Online financial disclosure

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dc.contributor.authorRincón-Soto, Carlos Augusto
dc.contributor.authorGómez-Villegas, Mauricio
dc.contributor.authorRivera-Arrubla, Yaismir Adriana
dc.date.accessioned2024-07-16T00:00:00Z
dc.date.accessioned2026-02-18T14:44:16Z
dc.date.available2024-07-16T00:00:00Z
dc.date.issued2024-07-16
dc.description.abstractThis paper aims at examining financial information disclosure practices by utility Companies (UCs) listed in México, Chile, Colombia, and Perú, and identify online financial information disclosure determinants. This study employed a sample of 70 listed UCs, and an Internet Financial Information Index (IFI) appropriate for the UC industry's particularities. Furthermore, a multivariate analysis by ordinary least squares is performed to identify the determinants behind the IFI disclosure results. The results show that listed UCs display an average of 67.9% IFI disclosure. The company size and return on equity variables showed a positive and meaningful relationship with IFI, while indebtedness and return on assets showed a significant yet negative relationship with it.spa
dc.description.abstractEl propósito de este artículo es examinar las prácticas de divulgación de información financiera de las empresas de servicios públicos domiciliarios (EPSD) que cotizan en México, Chile, Colombia y Perú, identificando los determinantes de la divulgación de la información financiera en internet. Este estudio comprende una muestra de 70 ESPD cotizadas. Para ello, se emplea un índice de información financiera en internet (IFI) adecuado a las particularidades de la industria de las ESPD. Además, se utiliza un análisis multivariado por mínimos cuadrados ordinarios, con el propósito de identificar los determinantes de los resultados del índice de divulgación IFI. Los resultados muestran que las ESPD cotizadas presentan en promedio un 67,9 % de divulgación. Las variables de tamaño de la empresa y rentabilidad sobre el patrimonio mostraron tener una relación positiva y significativa, mientras que el endeudamiento y la rentabilidad sobre activos mostraron una relación significativa pero negativa.eng
dc.format.mimetypeapplication/pdf
dc.identifier.doi10.21158/01208160.n95.2023.3756
dc.identifier.eissn2590-521X
dc.identifier.issn0120-8160
dc.identifier.urihttps://hdl.handle.net/10882/18658
dc.identifier.urlhttps://doi.org/10.21158/01208160.n95.2023.3756
dc.publisherUniversidad Ean
dc.relation.bitstreamhttps://journal.universidadean.edu.co/index.php/Revista/article/download/3756/2431
dc.relation.citationissue95
dc.relation.ispartofjournalRevista Ean
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dc.rightsCarlos Augusto Rincón-Soto, Mauricio Gómez-Villegas, Yaismir Adriana Rivera-Arrubla - 2024
dc.rights.accessrightsinfo:eu-repo/semantics/openAccess
dc.rights.coarhttp://purl.org/coar/access_right/c_abf2
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0
dc.sourcehttps://journal.universidadean.edu.co/index.php/Revista/article/view/3756
dc.subjectAnálisis financierospa
dc.subjectIndustrias de serviciosspa
dc.subjectServicios financierosspa
dc.subjectInformes corporativosspa
dc.subjectAnálisis estadístico multivariablespa
dc.subjectNegociosspa
dc.titleTransparency in utility companies listed in Latin America: Online financial disclosurespa
dc.title.translatedTransparencia en las empresas de servicios públicos listadas en Latinoamérica: divulgación financiera en interneteng
dc.type.coarhttp://purl.org/coar/resource_type/c_6501
dc.type.coarversionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
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