Relevance of non-financial information for top management of companies listed in the Lima Stock Exchange

Authors

DOI:

https://doi.org/10.15381/quipu.v30i62.22691

Keywords:

intellectual capital, non-financial information, integrated report, corporate social responsibility, transparency

Abstract

Objective: To assess the relevance of non-financial information, its preparation and communication by the top management of the companies listed in the Lima Stock Exchange. Method: The research was exploratory and descriptive, and a measurement instrument was applied to 69 companies, as of December 2019. Results: The top management considers non-financial information as relevant for decision-making; however, there is little knowledge about non-financial reports used internationally and there is also less acceptance in voluntarily communicating this information. The identification of this gap generates opportunities to further research its causes and recommend actions to reduce such gap. Our research is limited to companies listed in the Lima Stock Exchange and could not be extended to other companies in Peru, since there is no public information available. Conclusion: This research confirms that Peruvian companies are interested, use, and prepare non-financial information emphasizing different aspects such as human capital, organizational culture, organizational structure, relationship with their stockholders and sustainability.

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Author Biographies

  • Maria Isabel Alejandra Quevedo Alejos, Universidad del Pacífico

    Doctor in Accounting and Business Sciences from Universidad Nacional Mayor de San Marcos. Master's Degree in Administration and Bachelor's Degree in Accounting from Universidad del Pacífico. Vice-Dean of Accounting and has been Head of the Academic Department of Accounting and Director of the Business Administration Program for Young Entrepreneurs at Universidad del Pacífico. She has been a researcher and senior lecturer in the Academic Department of Accounting at Universidad del Pacífico since 1991. Her experience is framed in the area of financial accounting and in topics related to intellectual capital, knowledge management and non-financial information.

     

  • Esteban Chong León, Universidad del Pacífico

    Senior Lecturer and Researcher at Universidad del Pacífico, where he is also Head of the Academic Department of Accounting. Master of Business Administration by the University of Pittsburgh, DipIFRS by the ACCA and Bachelor in Accounting by the Universidad del Pacífico. He is a retired partner of PricewaterhouseCoopers where he was senior partner for Peru and Bolivia. He is, or has been, a member of the Board of Directors of different institutions including the International Potato Center, Confiep, Amcham Peru, Procapitales and the Peruvian Institute of Independent Auditors (IPAI).

     

  • Eduardo Rubén Rivero Ponce de León, Universidad del Pacífico

    Bachelor's Degree in Accounting and Bachelor's Degree in Administration from Universidad del Pacífico. Master's Degree in Administration from Universidad del Pacífico. Doctorate in Accounting and Business Sciences from Universidad Nacional Mayor de San Marcos. Teaching experience for 33 years and professional experience for 20 years.

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Published

2022-06-30

Issue

Vol. 30 No. 62 (2022)

Section

Original papers

License

Copyright (c) 2022 Maria Isabel Alejandra Quevedo Alejos, Esteban Chong León, Eduardo Rubén Rivero Ponce de León

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.

b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .

c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).

How to Cite

Quevedo Alejos, M. I. A., Chong León, E., & Rivero Ponce de León, E. R. (2022). Relevance of non-financial information for top management of companies listed in the Lima Stock Exchange. Quipukamayoc, 30(62), 23-31. https://doi.org/10.15381/quipu.v30i62.22691