Determinantes de la divulgación voluntaria de información estratégica en internet: un estudio de las empresas cotizadas

• Autores: Luis Rodríguez Domínguez, Isabel Gallego Álvarez, Isabel María García Sánchez
• Localización: Revista europea de dirección y economía de la empresa, ISSN 1019-6838, Vol. 19, Nº 1, 2010, págs. 9-26
• Idioma: español
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 18 Citas
• Resumen

  • En el conjunto de la información revelada voluntariamente por las empresas destaca la información estratégica, que es ampliamente utilizada por los profesionales financieros en los procesos de valoración de empresas (Higgings y Diffenbach, 1985; AICPA, 1994). Aunque inicialmente la divulgación de información estratégica se centraba en publicar la misión general de la empresa, en estos momentos ha ampliado su contenido hacia la estrategia corporativa, caracterizándose por revelar información sobre el futuro de la compañía.

    El presente trabajo contrasta el efecto de la concentración sectorial en la divulgación de información estratégica a través de Internet con el fin de determinar el objetivo final perseguido por las empresas. Adicionalmente, este trabajo evidencia un potencial efecto consecuencia de la utilización de dicha información para reducir los costes políticos soportados por las empresas que operan en sectores concentrados, o en situaciones quasi-monopolísticas

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