Determinantes de la divulgación voluntaria de información estratégica en internetun estudio de las empresas cotizadas

  1. Rodríguez Domínguez, Luis
  2. Gallego Álvarez, Isabel
  3. García Sánchez, Isabel María
Revista:
Revista europea de dirección y economía de la empresa

ISSN: 1019-6838

Año de publicación: 2010

Volumen: 19

Número: 1

Páginas: 9-26

Tipo: Artículo

Otras publicaciones en: Revista europea de dirección y economía de la empresa

Resumen

En el conjunto de la información revelada voluntariamente por las empresas destaca la información estratégica, que es ampliamente utilizada por los profesionales financieros en los procesos de valoración de empresas (Higgings y Diffenbach, 1985; AICPA, 1994). Aunque inicialmente la divulgación de información estratégica se centraba en publicar la misión general de la empresa, en estos momentos ha ampliado su contenido hacia la estrategia corporativa, caracterizándose por revelar información sobre el futuro de la compañía. El presente trabajo contrasta el efecto de la concentración sectorial en la divulgación de información estratégica a través de Internet con el fin de determinar el objetivo final perseguido por las empresas. Adicionalmente, este trabajo evidencia un potencial efecto consecuencia de la utilización de dicha información para reducir los costes políticos soportados por las empresas que operan en sectores concentrados, o en situaciones quasi-monopolísticas

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