Online Financial Disclosure and Corporate Transparency: Explanatory Variables Based on an Index for Companies Issuing Shares on the Colombian Stock Exchange

Fernando Morales Parada; Ludivia Hernández Aros; Reinier Hollander Sanhueza; John Moreno Hernández

doi:10.36105/theanahuacjour.2026v26n1.3049

Autores/as

Dr. Fernando Morales Parada Universidad del Bío-Bío, Chile https://orcid.org/0000-0001-9046-5407
Ludivia Hernández Aros Universidad Cooperativa de Colombia, Colombia https://orcid.org/0000-0002-1571-3439
Reinier Hollander Sanhueza Universidad del Bío-Bío, Chile https://orcid.org/0000-0002-1569-2076
John Johver Moreno Hernández Universidad Cooperativa de Colombia, Colombia https://orcid.org/0000-0002-8742-7781

DOI:

https://doi.org/10.36105/theanahuacjour.2026v26n1.3049

Palabras clave:

Colombia, internet, divulgación, transparencia de la información, informes financieros

Resumen

El estudio analizó la relación entre la divulgación financiera en línea y factores de rendimiento, la estrategia empresarial y la transparencia en las empresas que cotizan en la Bolsa de Valores de Colombia (BVC). Se empleó un enfoque cuantitativo con diseño transversal para el examen sistemático de los sitios web corporativos. Para evaluar el nivel de divulgación, se construyó un índice compuesto por diversas dimensiones: rendición de cuentas, información corporativa y estratégica, análisis financiero, transparencia y funcionalidad del sitio web. Con modelos de regresión, se exploraron las asociaciones entre este índice y variables financieras y de gobierno corporativo. Los hallazgos sugieren que la divulgación financiera en línea de las empresas colombianas aún no está determinada por características estructurales o de desempeño, lo que plantea desafíos para fortalecer la transparencia y las prácticas de rendición de cuentas en el mercado local.

Descargas

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Biografía del autor/a

Dr. Fernando Morales Parada, Universidad del Bío-Bío, Chile

Dr. Fernando Morales Parada es académico del Departamento de Administración y Auditoría de la Universidad del Bío-Bío, sede Concepción. Doctor en Contabilidad y Finanzas de la Universidad de Zaragoza. Máster en Contabilidad y Finanzas. Contador auditor.
Ludivia Hernández Aros, Universidad Cooperativa de Colombia, Colombia

Ludivia Hernández Aros es profesora investigadora del programa de Contaduría Pública de la Universidad Cooperativa de Colombia sede Ibagué. Estudiante del Doctorado en Contabilidad y Finanzas de la Universidad de La Salle. Magíster en Auditoría y Gestión Empresarial. Contadora pública.
Reinier Hollander Sanhueza, Universidad del Bío-Bío, Chile

Reinier Hollander Sanhueza es académico del Departamento de Administración y Auditoría de la Universidad del Bío-Bío, sede Concepción. Doctorando en Derecho y Administración de Empresa de la Universidad de Lleida. Magíster en Gestión, mención Contabilidad y Finanzas. Contador auditor e ingeniero comercial.
John Johver Moreno Hernández, Universidad Cooperativa de Colombia, Colombia

John Johver Moreno Hernández es profesor del programa de Contaduría Pública de la Universidad Cooperativa de Colombia, sede Ibagué. Estudiante del Doctorado en Administración de la Universidad Externado de Colombia. Magíster en Educación. Contador público.

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