Abstract

HARO DE ROSARIO, Arturo; SANCHEZ CANADAS, María del Mar  and  CABA PEREZ, María del Carmen. Transparency of reciprocal guarantee societies through its corporate website: Empirical analysis of the spanish case. Contad. Adm [online]. 2013, vol.58, n.1, pp.199-223. ISSN 0186-1042.

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.

Keywords : reciprocal guarantee; diffusion of information; transparency; accountability; legislation; Internet.

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