Comunicar información no financiera e IDE por regiones

• Esther Ortiz Martínez ^[1] ; Salvador Marín Hernández ^[1]
  1. [1] Universidad de Murcia

     Universidad de Murcia

     Murcia, España

     
• Localización: GCG: revista de globalización, competitividad y gobernabilidad, ISSN 1988-7116, Vol. 11, Nº. 1, 2017, págs. 94-111
• Idioma: español
• DOI: 10.3232/GCG.2017.V11.N1.04
• Títulos paralelos:
  • Comunicação não financeira informação e IDE por regiões
  • Communication of non financial information and FDI by regions
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 4 Citas
• Resumen
  • español

    A partir de una encuesta realizada a una muestra de empresas españolas que realizan Inversión Directa en el Exterior (IDE) se plantea si existe relación entre el contenido y forma de comunicar información no financiera, su grado de internacionalización y la región de destino en la que se realiza IDE (África, América, Asia y Europa). Obteniendo, como conclusiones principales, que existe una relación significativa entre el grado de internacionalización de la empresa y la modalidad de publicar su información no financiera, así como entre la publicación de esta información y la principal región de destino de su inversión.

  • português

    A partir de uma pesquisa com uma amostra de empresas espanholas envolvidos Investimento Directo Estrangeiro (IDE) de saber se existe uma relação entre o conteúdo ea forma de comunicar informações não financeiras, o grau de internacionalização e na região de destino no qual IDE é realizada (África, América, Ásia e Europa). Ficando como principais conclusões, que há uma relação significativa entre o grau de internacionalização da empresa e o modo de publicação da sua informação não financeira, bem como entre a publicação desta informação e a principal região de destino do seu investimento

  • English

    We do a survey to a sample of Spanish companies which do Foreign Direct Investment (FDI) in order to check if there is a relationship between content and way of communication of their non financial information, their internationalisation degree and the foreign region in which they invest (Africa, America, Asia and Europe). The main conclusions obtained point out that there is a significant relationship between the degree of internationalisation of the company and the way of disclosing non financial information, and also between this disclosure and the foreign region of its main investment.

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