COMUNICAR INFORMACIÓN NO FINANCIERA E IDE POR REGIONES

Resumen

A partir de una encuesta realizada a una muestra de empresas españolas que realizan Inversión Directa en el Exterior (IDE) se plantea si existe relación entre el contenido y forma de comunicar información no financiera, su grado de internacionalización y la región de destino en la que se realiza IDE (África, América, Asia y Europa). Obteniendo, como conclusiones principales, que existe una relación significativa entre el grado de internacionalización de la empresa y la modalidad de publicar su información no financiera, así como entre la publicación de esta información y la principal región de destino de su inversión.

https://doi.org/10.3232/GCG.2017.V11.N1.04
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