Divulgación de información corporativa: antecedentes de los factores que la determinan
Corporate Information Disclosure: background of determining factors
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El presente artículo tiene como propósito identificar y analizar los antecedentes de los determinantes de la divulgación de información de las empresas a partir de estudios previos. Para ello se realizó una revisión sistemática de la literatura. Como resultado se observa un crecimiento y mayor énfasis en el estudio de la divulgación de información asociada con los temas de sostenibilidad, dejando en un segundo plano el estudio de la divulgación del capital financiero. Además, se identificó que el tamaño, el apalancamiento y la rentabilidad son factores trabajados y ampliamente contrastados en la literatura, encontrando una relación significativa y positiva con la divulgación de la información. A su vez, se identificaron factores emergentes, como la reputación y el sistema legal, los cuales cobran interés en estudios comparados. Finalmente, se concluye que es necesario ampliar el ámbito de los estudios empíricos, dado que la mayor cantidad de literatura se ha desarrollado en empresas ubicadas en Europa y América del Norte.
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