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Keywords: Content analysis
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Journal Articles
Academia Revista Latinoamericana de Administracion 1–26.
Published: 23 April 2026
..., Colombia, Mexico and Peru, the four countries of the Integrated Latin American Market (MILA). Design/methodology/approach Content analysis of annual and sustainability reports was conducted, and disclosure indices were constructed for each CSR dimension. Ordinary Least Squares regressions tested...
Includes: Supplementary data
Journal Articles
Journal Articles
Journal Articles
Academia Revista Latinoamericana de Administracion (2015) 28 (4): 461–483.
Published: 02 November 2015
... to the crisis). Content analysis is used to obtain information about IC from the IPO prospectuses and, afterwards, the authors apply different statistical methods to analyse any relation between IC disclosure and firms’ characteristics. Findings The paper concludes that the companies that provide more...

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