Analysis of information disclosure for Chilean case using multiple correspondence methodology
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 tradi...
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Universidad de Tarapacá.
2016
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oai:scielo:S0718-330520160002000142016-04-15Analysis of information disclosure for Chilean case using multiple correspondence methodologySilva Palavecinos,BertaCampos Espinoza,Ricardode la Fuente Mella,HannsCademartori Rosso,David Information disclosure determining dimensions multiple correspondence analysis corporate governance 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.info:eu-repo/semantics/openAccessUniversidad de Tarapacá.Ingeniare. Revista chilena de ingeniería v.24 n.2 20162016-04-01text/htmlhttp://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-33052016000200014en10.4067/S0718-33052016000200014 |
institution |
Scielo Chile |
collection |
Scielo Chile |
language |
English |
topic |
Information disclosure determining dimensions multiple correspondence analysis corporate governance |
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Information disclosure determining dimensions multiple correspondence analysis corporate governance Silva Palavecinos,Berta Campos Espinoza,Ricardo de la Fuente Mella,Hanns Cademartori Rosso,David Analysis of information disclosure for Chilean case using multiple correspondence methodology |
description |
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. |
author |
Silva Palavecinos,Berta Campos Espinoza,Ricardo de la Fuente Mella,Hanns Cademartori Rosso,David |
author_facet |
Silva Palavecinos,Berta Campos Espinoza,Ricardo de la Fuente Mella,Hanns Cademartori Rosso,David |
author_sort |
Silva Palavecinos,Berta |
title |
Analysis of information disclosure for Chilean case using multiple correspondence methodology |
title_short |
Analysis of information disclosure for Chilean case using multiple correspondence methodology |
title_full |
Analysis of information disclosure for Chilean case using multiple correspondence methodology |
title_fullStr |
Analysis of information disclosure for Chilean case using multiple correspondence methodology |
title_full_unstemmed |
Analysis of information disclosure for Chilean case using multiple correspondence methodology |
title_sort |
analysis of information disclosure for chilean case using multiple correspondence methodology |
publisher |
Universidad de Tarapacá. |
publishDate |
2016 |
url |
http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-33052016000200014 |
work_keys_str_mv |
AT silvapalavecinosberta analysisofinformationdisclosureforchileancaseusingmultiplecorrespondencemethodology AT camposespinozaricardo analysisofinformationdisclosureforchileancaseusingmultiplecorrespondencemethodology AT delafuentemellahanns analysisofinformationdisclosureforchileancaseusingmultiplecorrespondencemethodology AT cademartorirossodavid analysisofinformationdisclosureforchileancaseusingmultiplecorrespondencemethodology |
_version_ |
1714203433903325184 |