Keywords
diffusion of information
transparency
accountability
legislation
Internet
How to Cite
Abstract
Although in Spain there is no law requiring companies to disseminate information through the Internet, except for those listed in the stock market, the provision of corporate information on line voluntarily through this new channel of communication is becoming increasingly necessary in all sectors of activity. From this perspective, this paper is a descriptive study on the diffusion of information online and also an explanatory one to establish the factors that determine the publication of financial and nonfinancial information in the reciprocal guarantee companies (RGC). To publicize this goal we will analyze the corporate website of the RGC members of the Spanish Confederation of Reciprocal Guarantee, which represent the majority of RGCs operating in the Spanish territory.© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
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