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What determines the progress of online information access to banking corporate governance practices? The case of Paraguay
This paper contributes to the lack of longitudinal studies concerning online information access to corporate governance (CG) practices in the banking sector of Latin American countries. In particular, this study aims to analyze the factors that influence information transparency, both mandatory and...
Autores principales: | , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Public Library of Science
2022
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8730433/ https://www.ncbi.nlm.nih.gov/pubmed/34986203 http://dx.doi.org/10.1371/journal.pone.0262334 |
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author | Ovelar-Fernández, Walter Daniel Gálvez-Rodríguez, María del Mar Caba-Pérez, Carmen |
author_facet | Ovelar-Fernández, Walter Daniel Gálvez-Rodríguez, María del Mar Caba-Pérez, Carmen |
author_sort | Ovelar-Fernández, Walter Daniel |
collection | PubMed |
description | This paper contributes to the lack of longitudinal studies concerning online information access to corporate governance (CG) practices in the banking sector of Latin American countries. In particular, this study aims to analyze the factors that influence information transparency, both mandatory and voluntary, related to CG practices of banks that operate in Paraguay via their websites from 2016 to 2019. Findings indicate the need to improve the level of information available on websites, with disclosure of voluntary information on CG practices being more prevalent than the disclosure of mandatory information. Likewise, banks that operate in Paraguay have made scant “progress” regarding online access to their governance information over the years analyzed. Moreover, the factors “Bank size” and “listed status” positively influence the information transparency regarding CG practices of Paraguayan banks. In contrast, “leverage,” “liquidity,” “size of the audit firm,” and “credit risk rating” are factors that have a negative relation with the extent of CG disclosure. |
format | Online Article Text |
id | pubmed-8730433 |
institution | National Center for Biotechnology Information |
language | English |
publishDate | 2022 |
publisher | Public Library of Science |
record_format | MEDLINE/PubMed |
spelling | pubmed-87304332022-01-06 What determines the progress of online information access to banking corporate governance practices? The case of Paraguay Ovelar-Fernández, Walter Daniel Gálvez-Rodríguez, María del Mar Caba-Pérez, Carmen PLoS One Research Article This paper contributes to the lack of longitudinal studies concerning online information access to corporate governance (CG) practices in the banking sector of Latin American countries. In particular, this study aims to analyze the factors that influence information transparency, both mandatory and voluntary, related to CG practices of banks that operate in Paraguay via their websites from 2016 to 2019. Findings indicate the need to improve the level of information available on websites, with disclosure of voluntary information on CG practices being more prevalent than the disclosure of mandatory information. Likewise, banks that operate in Paraguay have made scant “progress” regarding online access to their governance information over the years analyzed. Moreover, the factors “Bank size” and “listed status” positively influence the information transparency regarding CG practices of Paraguayan banks. In contrast, “leverage,” “liquidity,” “size of the audit firm,” and “credit risk rating” are factors that have a negative relation with the extent of CG disclosure. Public Library of Science 2022-01-05 /pmc/articles/PMC8730433/ /pubmed/34986203 http://dx.doi.org/10.1371/journal.pone.0262334 Text en © 2022 Ovelar-Fernández et al https://creativecommons.org/licenses/by/4.0/This is an open access article distributed under the terms of the Creative Commons Attribution License (https://creativecommons.org/licenses/by/4.0/) , which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. |
spellingShingle | Research Article Ovelar-Fernández, Walter Daniel Gálvez-Rodríguez, María del Mar Caba-Pérez, Carmen What determines the progress of online information access to banking corporate governance practices? The case of Paraguay |
title | What determines the progress of online information access to banking corporate governance practices? The case of Paraguay |
title_full | What determines the progress of online information access to banking corporate governance practices? The case of Paraguay |
title_fullStr | What determines the progress of online information access to banking corporate governance practices? The case of Paraguay |
title_full_unstemmed | What determines the progress of online information access to banking corporate governance practices? The case of Paraguay |
title_short | What determines the progress of online information access to banking corporate governance practices? The case of Paraguay |
title_sort | what determines the progress of online information access to banking corporate governance practices? the case of paraguay |
topic | Research Article |
url | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8730433/ https://www.ncbi.nlm.nih.gov/pubmed/34986203 http://dx.doi.org/10.1371/journal.pone.0262334 |
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