Disclosure theories and disclosure measures

Urquiza, Francisco Bravo; Navarro, María Cristina Abad; Trombetta, Marco; Lara, Juan Manuel Garcı́a

doi:10.1080/02102412.2010.10779686

Cited by 31 publications

(24 citation statements)

References 58 publications

(98 reference statements)

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“…Con esta hipótesis se determina el grado de transparencia activa de las APT y, con ello, se evalúa la contribución que se hace para mejorar la cercanía que pueden lograr los ciudadanos con este tipo de instituciones. Para resolver esta hipótesis, se propone un índice de transparencia (IT), tal como se ha planteado en investigaciones previas (Coy & Dixon, 2004;Bravo, Abad, Trombetta & García, 2010), lo cual ha sido útil para determinar los grados de divulgación de la información. El IT se construye a partir de los requerimientos de información establecidos en la Ley 1712 de 2014, la cual configura los lineamientos en materia de transparencia y acceso a la información pública para las entidades estatales en Colombia.…”

Section: Hipótesis Y Métodos De Comprobación De Las Hipótesisunclassified

La corrupción y la transparencia de las administraciones públicas: un estudio empírico en territorios de paz en Colombia

Católico-Segura¹,

Santos

2018

Estud. Derecho

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administraciones públicas ante la sociedad. Para ello, se diseñó un índice de transparencia (IT) y se vinculó con la cantidad de casos de corrupción que tienen incidencia en los 17 departamentos en los que se ubican dichos territorios. La relación se estudia desde la teoría de agencia, la cual explica el vínculo entre principal (ciudadanos) y agente (Estado) y los problemas de asimetrías de información que se dan entre estos. La existencia y el acceso a información pública pueden servir como una forma de acercar al principal y al agente, mitigando la discrecionalidad de los segundos y posibilitando el control por parte de los primeros. Los resultados indican niveles medios de transparencia y la existencia de una relación inversa con la corrupción, lo que reafirma que a mayor corrupción menor transparencia.

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Section: Hipótesis Y Métodos De Comprobación De Las Hipótesisunclassified

La corrupción y la transparencia de las administraciones públicas: un estudio empírico en territorios de paz en Colombia

Católico-Segura¹,

Santos

2018

Estud. Derecho

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“…The financial crisis had a severe impact globally, particularly on commercial and investment banks, saving banks, real estate agencies, venture capital firms, and nonfinancial companies. This negative situation damaged the image of the financial sector and individuals' perceptions towards financial institutions, as society considers them to be responsible for the current worldwide economic crisis (Bravo‐Urquiza, Navarro, & Trombetta, ). Unquestionably, the main economic agents, such as public administrations, legislatures, and managers, have addressed a variety of approaches to solving this problem, such as improving the quality of financial assets or introducing corporate social responsibility (CSR) activities, among other things.…”

Section: Introductionmentioning

confidence: 99%

The contribution of financial entities to the sustainable development through the reporting of corporate social responsibility information

Pucheta‐Martínez

Bel‐Oms

Nekhili

2018

Sustainable Development

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This paper aims at examining the relationship between the board composition and corporate social responsibility (CSR) of a sample of listed financial entities, discussing the reasons driving these entities to disclose CSR information. We hypothesise that there is a positive association between outside (institutional and independent directors) and female directors and CSR disclosure, and a negative relationship between inside directors and CSR reporting. Our findings provide evidence that the presence of independent directors and female directors on boards promotes CSR disclosure. Moreover, the results also show that the presence of inside directors and institutional directors on boards does not have an influence on CSR reporting.Thus, our evidence suggests that board attributes, such as the presence of independent and female directors, encourage financial entities to report CSR matters, showing the effectiveness of these two corporate governance mechanisms. The paper sheds light on the influence of the board structure of financial entities on CSR disclosure.Therefore, this study contributes to past research by providing an index for measuring the CSR disclosure of financial entities and the importance of the distinction between outside and inside directors.

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“…Concerning the public sector, Serrano et al [ 71 ] point out that the interest of the government to make the information accessible increases according to the size of its population. In the private sector, size is also considered an influencing factor in relation to information disclosure [ 92 ]. Conferring to the legitimacy theory it is posited that larger universities would be more interested in offering content with relevant and demanded information in order to improve their reputation, image, and relationships with their stakeholders [ 74 ].…”

Section: Explanatory Factors Of Academic Communicationmentioning

confidence: 99%

Expanding the actions of Open Government in higher education sector: From web transparency to Open Science

2020

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Universities have been pressured by governments to change their way of acting and to be more responsible with the requirements of social development to face the challenges of globalization. To this end, universities must use the principles of Open Science, to allow them to be more transparent regarding the dissemination of scientific results. The purpose of this paper is firstly, to determine the progress made in Open Access policies made by the best-ranked universities regarding ARWU. Secondly, to examine influencing factors that enhance the level of openness in researching, in particular, "transparency", "reputation", "participation", "funding", "foundation" and "size". The main results show that those private and older universities, best-ranked in terms of excellence researching and those that have been gradually adopting Open Government policies concerning the dissemination of information through institutional web pages and social participation, are the most interested with complying the recommendations established by the authorities of the Open Science projects.

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Disclosure theories and disclosure measures

Cited by 31 publications

References 58 publications

La corrupción y la transparencia de las administraciones públicas: un estudio empírico en territorios de paz en Colombia

La corrupción y la transparencia de las administraciones públicas: un estudio empírico en territorios de paz en Colombia

The contribution of financial entities to the sustainable development through the reporting of corporate social responsibility information

Expanding the actions of Open Government in higher education sector: From web transparency to Open Science

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