Divulgación en Internet de los aspectos financieros del gobierno corporativo de las entidades financieras colombianas

  1. Rodríguez Bolívar, Manuel Pedro 1
  2. Justicia Jiménez, Ana María Carolina 1
  1. 1 Universidad de Granada
    info

    Universidad de Granada

    Granada, España

    ROR https://ror.org/04njjy449

Revista:
Revista Activos

ISSN: 0124-5805 2500-5278

Año de publicación: 2007

Volumen: 7

Número: 12

Páginas: 47-83

Tipo: Artículo

DOI: 10.15332/S0124-5805.2007.0012.03 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Revista Activos

Resumen

Este artículo tiene como principal objetivo analizar el grado de difusión de información financiera que, dentro del marco de su gobierno corporativo, realizan las principales entidades financieras colombianas a través de sus páginas Web. Para ello, proponemos una metodología que permita evaluar tanto el contenido y características de la información financiera divulgada como otros aspectos relacionados con el diseño de la página Web, navegabilidad y accesibilidad a la información, evidenciando las posibles deficiencias encontradas.

Referencias bibliográficas

  • American Institute of Certified Public Accountants (AICPA). (1994). Improving business reporting- a customer focus: meeting information needs of investors and creditors. En: http://www.aicpa.org/member/div/acctstd/ibr/index.htm, consultada el 20-12-2004.
  • Bassi, R. (2000). Guidelines y best practices para los sitios Web. En: http://www.roxanabassi.com.a/infoteca.html, consultada el 20-12-2000.
  • Botosan, C. A. (1997). Disclosure level and the cost of equity capital. En: The Accounting Review, Vol. 72 (3), pp. 323-349.
  • Bushman, R. M. y Smith, A. J. (2003). Transparency, financial accounting information, and corporate governance. En: Economic Policy Review – Federal Reserve Bank of New York, Vol. 9 (1), pp. 65-87.
  • Caba Pérez, C., López Hernández, A. M. y Rodríguez Bolívar, M. P. (2005). Citizens’ access to on-line governmental financial information: Practices in the European Union countries. En: Government Information Quarterly, Vol. 22(2), pp. 258-276.
  • Chow, C. W. y Wong-Boren, A. (1987). Voluntary financial disclosure by Mexican corporations. En: The Accounting Review, Vol. 62 (3), pp. 533-541.
  • Cormier, D. y Magnan, M. (2003). Does disclosure matter?. En: CA Magazine, Vol. 136 (4), pp. 43-45.28
  • Cyberspace Policy Research Group (CYPRG) (2001). Web attribute Evaluation System (WAES). En: http://www.cyprg.arizona.edu/waes.htm, consultada el 25-01 2002.
  • Darwish, N., Brewer III, E. y Evanoff, D. D. (2003). Corporate governance: Implications for financial services firms. En: Chicago Fed Letter, Vol. 197B, pp. 1.
  • Debreceny, R., Gray, G. L. y Rahman, A. (1999). The determinants of the Internet as a voluntary disclosure medium. En: American Accounting Association Annual Meeting.
  • Eschendefer, K. R., Beachboard, J. C., McClure, C. R. y Wyman, S. K. (1997). Assessing U.S. Federal Government Web sites. En: Government Information Quaterly, Vol. 14 (2), pp. 173-189.
  • European Banker (2005). Corporate Governance: Controls that can be banked on. En: European Banker, september, pp. 6.
  • Everson, M., Llako, C. y di Florio, C. (2003). Corporate Governance, Business Ethics, and Global Compliance Management. En: ABA Bank Compliance, Vol. 24 (3), pp. 22-32.
  • Financial Accounting Standards Board (FASB) (1980). Qualitative Characteristics of Accounting Information. Standford, Conneticut: Statement of Financial Accounting Concepts núm. 2, FASB.
  • Financial Accounting Standards Board (FASB) (2000). Electronic Distribution of Business Reporting Information. Business Reporting Research Project. Norwalk: Financial Accounting Standards Board.
  • Frankel, R., Johnson, M. y Skinner, D. J. (1999). An empirical examination of conference calls as a voluntary disclosure medium. En: Journal of Accounting Research, Vol. 37 (1), pp. 133-150.
  • Franks, J. y Mayer, C. (2001). Ownership and Control of German Corporations. En: Review of Financial Studies, Vol. 14 (4), pp. 943-977.
  • Griffin, T. (1993). International Communications. Oxford: Butterworth-Heinemann.
  • Hoffman, D. y Novak, T. P. (1996). Marketing in Hypermedia Computer-mediated Environments: Conceptual Foundations. En: Journal of Marketing, Vol. 60 (1), pp. 50-68.
  • International Accounting Standard Board (IASB) (1989). Framework for the Preparation and Presentation of Financial Statements. London: International Accounting Standard Board, July.
  • International Accounting Standard Board (IASB) (1990). Disclosures in Financial Statements of Banks and Similar Financial Institutions. International Accounting Standard No. 30, London: IASB.
  • International Accounting Standard Board (IASB) (2005). Financial Instruments: Disclosures. International Financial Reporting Standard No. 7, London: IASB.
  • International Organization of Securities Commissions (IOSCO) (2002). Principles for Ongoing Disclosure and Material development Reporting by Listed Companies. Madrid, International Organization of Securities Commissions.
  • Institute of Chartered Accountants in England and Wales (ICAEW) (1998). The 21st Century Annual Report. London: Institute of Chartered Accountants in England and Wales.
  • Keeler, L. (1995). Cybermarketing. New York: AMACOM.
  • King, A. A. y Lenox, M. J. (2000). Industry self-regulation without sanctions: the chemical industry’s Responsible Care Program. En: Academy of Management Journal, Vol. 43 (4), pp. 698-716.
  • Larrán, M. y Giner, B. (2002). The Use of Internet for Corporate Reporting by Spanish Companies. En: The International Journal of Digital Accounting Research, Vol. 2 (1), pp. 53-82.
  • Linsley, P. M. y Shrives, P. J. (2005). Transparency and the disclosure of risk information in the banking sector. En: Journal of Financial Regulation and Compliance, Vol. 13 (3), pp. 205-214.
  • Liu, C. T. y Hodonos, K. E. (1996). Internet Advertising: An Examination of its Value and Potential. Hattiesburg, USA: University of Southern Mississippi.
  • Macey, J. R. y O’Hara, M. (2003). The Corporate Governance of Banks. En: Economic Policy Review - Federal Reserve Bank of New York, Vol. 9 (1), p. 91 107.
  • Marston, C. L. y Shrives, P. J. (1996). A review of the development and use of explanatory models in financing disclosures studies. En 19th Annual Congress of the European Accounting Association, Norway.
  • McDonough, W. J. (2002). Issues in corporate governance. En: Current Issues in Economics and Finance, Vol. 8 (8), pp. 1-6.
  • Oliver, P. M. (2003). Making Sense of Corporate Governance. En: Community Banker, Vol. 12 (9), pp. 72-74.
  • Organisation for Economic Co-operation and Development (OECD) (2004). Principles of Corporate Governance. Paris, France: OECD.
  • Pollach, I. (2003). Communicating Corporate Ethics on the World Wide Web. A Discourse Analysis of Selected Company Web Sites. En: Business & Society, Vol. 42 (2), pp. 277-287.
  • Research-Based Web Design & Usability Guidelines (2003). Current Evidenced Based Guidelines on the Web Design and Usability Items. USA: U. S. Department of Health and Human Services. En: http://www.usability.gov.guidelines_notice.htm, consultada el 13-04-2004.
  • Roberts, C. (1991). Environmental disclosures: A note on reporting practices in mainland Europe. En: Accounting, Auditing & Accountability, Vol. 4 (3), pp. 62-71.
  • Spaul, B. (1997). Corporate Dialogue in the Digital Age. London: The Institute of Chartered Accountants in England and Wales (ICAEW).
  • Trites, G.D. (1999). The Impact of Technology on Financial and Business Reporting. Toronto, Canada: Canadian Institute of Chartered Accountants (CICA).
  • United Nations Environment Programme (& SustainAbility) (UNEP) (1999). The Internet Reporting Report. London: United Nations Environment Programme (& SustainAbility).
  • West, D. M. (2000). Assessing E-Government: The Internet, Democracy, and Service Delivery by State and Federal Governments. En: http://www.insidepolitics.org/egovtreport00.html, consultada el 13-12-2000.
  • West, D. M. (2001). WMRC Global E-Government Survey, October, 2001. En: http://www.insidepolitics.org/egovt01int.html, consultada el 12-05-2002.
  • West, D. M. (2005). Global E-Government, September 2005. En: http://www.InsidePolitics.org/egovtdata.html, consultada el 15-02-2006.
  • Witherell, W. (1999). The OECD and corporate governance. En: Accountancy, Vol. 123 (1270), pp. 78.
  • Yeo, G. H. H. y Ziebart, D. A. (1995). An empirical test of the signaling effect of management’s earnings forecasts: a decomposition of the earnings surprise and forecast surprise effects. En: Journal of Accounting, Auditing & Finance, Vol. 10 (4), pp. 787-802.
  • Zeff, R. y Aronson, B. (1997). Advertising on the Internet. New York: John Wiley & Sons Inc..
  • Zhivago, K. (1995). The Internet: What You Need To Know. En: Advertising Ages’Business Marketing, Vol. 80 (2), pp. 26.