Resumo

GOMEZ MENESES, FABIO ENRIQUE  e  CATOLICO SEGURA, DIEGO FERNANDO. RELATION BETWEEN ON-LINE BUSINESS INFORMATION PRESENTATION AND FINANCIAL VARIABLES OF COLOMBIAN COMPANIES. Rev.fac.cienc.econ. [online]. 2010, vol.18, n.1, pp.205-224. ISSN 0121-6805.

Organizations use various means to divulgate and reveal business information. Divulgation and revealing of information can be determined by the environmental and financial characteristics which define the companies. This paper analyses correlation among financial variables and use of internet to reveal and divulgate business information individually, and according to the economic sector to which belong the most representative 500 companies of Colombia. Considering the results obtained variables such as patrimony, asset and incomes have significant differences in companies that use websites to show and publish their information in relation to those companies who does not. In the case of the sector to which the companies belong, there are statically significant differences in financial variables related to enterprise size in sectors such as: telecommunications, hydrocarbons, beverages and food.

Palavras-chave : Information revelation; information divulgation; internet use; financial variables; economic sector.

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