Analysis of information disclosure for Chilean case using multiple correspondence methodology

dc.creator	Silva Palavecinos,Berta
dc.creator	Campos Espinoza,Ricardo
dc.creator	de la Fuente Mella,Hanns
dc.creator	Cademartori Rosso,David
dc.date	2016-04-01
dc.date.accessioned	2019-04-24T21:28:59Z
dc.date.available	2019-04-24T21:28:59Z
dc.identifier	https://scielo.conicyt.cl/scielo.php?script=sci_arttext&pid=S0718-33052016000200014
dc.identifier.uri	http://revistaschilenas.uchile.cl/handle/2250/59234
dc.description	Investors need reliable information for decision-making, so it is important to measure the quality of public information disclosed by quoted companies. This paper advances in the measurement of disclosed information using the multiple correspondence analysis methodology to reduce the number of traditionally used variables, resulting in three variables: i) disclosure of accounting policies and criteria, ii) disclosure of financial information and iii) disclosure of the board assessment. Using three these dimensions, we characterize and classify the analyzed companies according to their information disclosure.
dc.format	text/html
dc.language	en
dc.publisher	Universidad de Tarapacá.
dc.relation	10.4067/S0718-33052016000200014
dc.rights	info:eu-repo/semantics/openAccess
dc.source	Ingeniare. Revista chilena de ingeniería v.24 n.2 2016
dc.subject	Information disclosure
dc.subject	determining dimensions
dc.subject	multiple correspondence analysis
dc.subject	corporate governance
dc.title	Analysis of information disclosure for Chilean case using multiple correspondence methodology