Factores determinantes del tipo de reporte corporativo usado por las compañías latinoamericanas

Abstract

Corporate reports are the accountability mechanism par excellence. This study aimed to analyze the factors that determine the specific use of a type of corporate report disclosed by companies listed on the Integrated Latin American Market-MILA. A panel data set of 109 companies was obtained during the period 2016-2021 to establish relationships between the type of report with internal and external independent variables. The results found empirical evidence at the Latin American level that a good corporate governance structure is positively associated with the type of corporate report, while the quality of the country's regulation has a negative effect and the control of corruption has the opposite impact. which are offset by corporate governance. Now, the financial performance variables did not have great importance in the choice of the report.