Revelación y divulgación de la información financiera y no financiera on-line de las 500 empresas más representativas en Colombia

this article analyzes the volume of information published online by the top 500 colombian companies in 2008. it takes an insight into the presence of such companies in the internet and their relationship with the economic sector they belong to, as well as into their compliance with the guidelines defined by aeca (spanish association for accounting and management), for online business information publishing. this is carried out through three statistic analyses based on data from company websites, under the light of the standard variables established by aeca. this study shows that, in colombia, a significant percentage of the companies analyzed publish their financial and non-financial information through the internet, particularly those in the public utilities sector, as well as in the vehicle and spare parts market. nevertheless, the presence of companies in the internet is not clearly related to the economic sector they belong to, and the information published is heterogeneous, since apparently there are not any specific guidelines that rule such publications.