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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Autores principales: Silva Palavecinos,Berta, Campos Espinoza,Ricardo, de la Fuente Mella,Hanns, Cademartori Rosso,David
Lenguaje:English
Publicado: Universidad de Tarapacá. 2016
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Acceso en línea:http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-33052016000200014
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spelling 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
spellingShingle 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
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AT camposespinozaricardo analysisofinformationdisclosureforchileancaseusingmultiplecorrespondencemethodology
AT delafuentemellahanns analysisofinformationdisclosureforchileancaseusingmultiplecorrespondencemethodology
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