Citas bibligráficas
Páuyac, M., Portuguez, E., Rivera, C., Arrieta, E. (2019). Divulgación de la información corporativa en el sector financiero peruano [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/13207
Páuyac, M., Portuguez, E., Rivera, C., Arrieta, E. Divulgación de la información corporativa en el sector financiero peruano []. PE: Pontificia Universidad Católica del Perú; 2019. http://hdl.handle.net/20.500.12404/13207
@mastersthesis{sunedu/2664633,
title = "Divulgación de la información corporativa en el sector financiero peruano",
author = "Arrieta Aldave, Eduardo Jhon",
publisher = "Pontificia Universidad Católica del Perú",
year = "2019"
}
The objective of this research work is to identify the relationships between the index of corporate information disclosure through the websites of Peruvian financial institutions listed on the Lima Stock Exchange and the factors or variables related to these institutions, which influence on that disclosure index. For this, a non-experimental investigation of correlational scope was carried out with a quantitative approach and with a transversal analysis process. This study aims to provide a first theoretical and practical contribution for an important sector of the national economy. For this study, 32 financial institutions were selected and the measurement instrument of corporate disclosure proposed by professors Xiao, Yang and Chow in 2004 was applied. For the collection of data, secondary sources such as websites of financial institutions and regulatory entities such as the “Superintendencia de Mercado de Valores”, the “Bolsa de Valores de Lima” and the “Superintendencia de Banca, Seguros y AFP” were used. As a result of the investigation, an index of corporate information disclosure was obtained for each entity and with this, a ranking. In addition, based on previous studies conducted in different parts of the world, seven factors or characteristics of Peruvian financial institutions were selected. Then, through a multivariable regression analysis, a positive and significant relationship between the disclosure index with the size of the company and with the profitability of its assets was found. In turn, a negative and significant relationship was found with respect to delinquency rate.
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