TY - JOUR AU - Briano Turrent, Guadalupe C. AU - Rodríguez Ariza, Lazaro PY - 2012 SN - 1577-8517 UR - http://hdl.handle.net/10481/29581 AB - Financial and non-financial disclosure play a central role in the functioning of capital markets. In this context, the Internet has been adopted as an effective mechanism for large companies to disseminate corporate information. The institutional... LA - eng PB - Asociación Española de Contabilidad y Administración de Empresas (AECA) KW - Corporate transparency KW - Internet KW - Institutional framework KW - Corporate governance KW - Spain KW - Mexico TI - Corporate information transparency on the Internet by listed companies in Spain (IBEX35) and Mexico (IPYC) ER -