Publicado Dec 30, 2021



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Carlos Augusto Rincón Soto

Mauricio Gómez Villegas

Yaismir Adriana Rivera Arrubla

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Resumen

El propósito de este artículo es sintetizar y describir los diseños de los índices utilizados en la investigación sobre la divulgación de Información Financiera en Internet (IFI). Se hizo una revisión sistemática de la literatura y se analizaron 46 artículos de investigación con enfoque cuantitativo-explicativo, dedicados a estudiar la divulgación de IFI y que publican el diseño del índice usado. Los resultados permiten sistematizar los diseños más comunes en los índices, dimensiones, cantidad de ítems, así como las teorías, metodologías, variables determinantes y los hallazgos más significativos en la investigación académica. Se concluye que la heterogeneidad en la construcción y en las características de estos índices, es producto de la evolución en la que se encuentra dicho campo de investigación. 

Keywords

Systematic literature review, corporate websites, Transparency, disclosure indexRevisión sistemática de la literatura, sitios web corporativos, transparencia, índices de divulgaciónRevisão sistemática da literatura, sites corporativos, transparência, índices de divulgação

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Cómo citar
Rincón Soto, C. A., Gómez Villegas, M., & Rivera Arrubla, Y. A. (2021). Los diseños de índices de divulgación de información financiera en Internet. Una revisión sistemática de la literatura. Cuadernos De Administración, 34. https://doi.org/10.11144/Javeriana.cao34.didifi
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