DETERMINANTS OF VOLUNTARY DISCLOSURE INFORMATION BY THE INTERNET
This research aimed to investigate which are the determining factors that explain the amount of voluntary disclosure of information disseminated by companies on the internet. The research was classified as quantitative, descriptive and documentary. The sample for the survey consisted of 128 companie...
| Autores: | , , |
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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2014 |
| País: | Brasil |
| Recursos: | Universidade Federal do Rio Grande do Sul (UFRGS) |
| Repositório: | ConTexto |
| Idioma: | português |
| OAI Identifier: | oai:seer.ufrgs.br:article/34489 |
| Acesso em linha: | https://seer.ufrgs.br/index.php/ConTexto/article/view/34489 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Voluntary information Disclosure Determinants Internet Informação voluntária Divulgação Determinantes |
| Resumo: | This research aimed to investigate which are the determining factors that explain the amount of voluntary disclosure of information disseminated by companies on the internet. The research was classified as quantitative, descriptive and documentary. The sample for the survey consisted of 128 companies among those traded in the stock exchange. Data were collected between 12/2008 and 12/2009. Data were analyzed using the statistical technique of linear regression analysis by the method of ordinary least squares (OLS) and Pearson correlation analysis. The factors analyzed were firm size, profitability, indebtedness, audit companies size and level of corporate governance. The results show that the factors of company size, audit companies size and level of corporate governance constituted as determinants of the volume of voluntary information disseminated by companies on the internet. Factors profitability and indebtedness don’t show statistically significant. |
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