{"id":"https://openalex.org/W3039823746","doi":"https://doi.org/10.35928/cr.vol17.2019.55","title":"Gobierno corporativo y su revelaci\u00f3n a trav\u00e9s del Reporte Integrado: Caso MASISA","display_name":"Gobierno corporativo y su revelaci\u00f3n a trav\u00e9s del Reporte Integrado: Caso MASISA","publication_year":2020,"publication_date":"2020-07-03","ids":{"openalex":"https://openalex.org/W3039823746","doi":"https://doi.org/10.35928/cr.vol17.2019.55","mag":"3039823746"},"language":"es","primary_location":{"id":"doi:10.35928/cr.vol17.2019.55","doi":"https://doi.org/10.35928/cr.vol17.2019.55","is_oa":true,"landing_page_url":"https://doi.org/10.35928/cr.vol17.2019.55","pdf_url":"https://capicreview.com/index.php/capicreview/article/download/55/56","source":{"id":"https://openalex.org/S4210228747","display_name":"CAPIC REVIEW","issn_l":"0718-4654","issn":["0718-4654","0718-4662"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","latindex","norway-1"],"host_organization":"https://openalex.org/P4310315492","host_organization_name":"Conferencia Acad\u00e9mica Permanente de Investigaci\u00f3n Contable (CAPIC)","host_organization_lineage":["https://openalex.org/P4310315492"],"host_organization_lineage_names":["Conferencia Acad\u00e9mica Permanente de Investigaci\u00f3n Contable (CAPIC)"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"CAPIC REVIEW","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://capicreview.com/index.php/capicreview/article/download/55/56","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5045942448","display_name":"Jos\u00e9 Navarrete Oyarce","orcid":"https://orcid.org/0000-0002-6412-5190","observed_orcids":["https://orcid.org/0000-0002-6412-5190"]},"institutions":[{"id":"https://openalex.org/I13897259","display_name":"Universidad Andr\u00e9s Bello","ror":"https://ror.org/01qq57711","country_code":"CL","type":"education","lineage":["https://openalex.org/I13897259"]}],"countries":["CL"],"is_corresponding":false,"raw_author_name":"Jos\u00e9 Navarrete Oyarce","raw_affiliation_strings":["Universidad Andres Bello"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad Andres Bello","institution_ids":["https://openalex.org/I13897259"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5071280709","display_name":"Jos\u00e9 Luis Gallizo Larraz","orcid":"https://orcid.org/0000-0002-5351-6321","observed_orcids":["https://orcid.org/0000-0002-5351-6321"]},"institutions":[{"id":"https://openalex.org/I15766328","display_name":"Universitat de Lleida","ror":"https://ror.org/050c3cw24","country_code":"ES","type":"education","lineage":["https://openalex.org/I15766328"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Jos\u00e9 Luis Gallizo","raw_affiliation_strings":["Universidad de Lleida"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad de Lleida","institution_ids":["https://openalex.org/I15766328"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.5329,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.79336939,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":94},"biblio":{"volume":"17","issue":null,"first_page":"1","last_page":"11"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.986299991607666,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.986299991607666,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00419999985024333,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.003100000089034438,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/integrated-reporting","display_name":"integrated reporting","score":0.7950000166893005},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9559999704360962},{"id":"https://openalex.org/keywords/disclosure-requirements","display_name":"disclosure requirements","score":0.4970000088214874},{"id":"https://openalex.org/keywords/international-integrated-reporting-framework","display_name":"International Integrated Reporting Framework","score":0.8159999847412109},{"id":"https://openalex.org/keywords/corporate-reporting","display_name":"corporate reporting","score":0.5569999814033508},{"id":"https://openalex.org/keywords/disclosure-compliance","display_name":"disclosure compliance","score":0.546999990940094},{"id":"https://openalex.org/keywords/chilean-firms","display_name":"Chilean companies","score":0.7229999899864197}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.7237640619277954},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.49496787786483765},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.3387659788131714}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.35928/cr.vol17.2019.55","doi":"https://doi.org/10.35928/cr.vol17.2019.55","is_oa":true,"landing_page_url":"https://doi.org/10.35928/cr.vol17.2019.55","pdf_url":"https://capicreview.com/index.php/capicreview/article/download/55/56","source":{"id":"https://openalex.org/S4210228747","display_name":"CAPIC REVIEW","issn_l":"0718-4654","issn":["0718-4654","0718-4662"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","latindex","norway-1"],"host_organization":"https://openalex.org/P4310315492","host_organization_name":"Conferencia Acad\u00e9mica Permanente de Investigaci\u00f3n Contable (CAPIC)","host_organization_lineage":["https://openalex.org/P4310315492"],"host_organization_lineage_names":["Conferencia Acad\u00e9mica Permanente de Investigaci\u00f3n Contable (CAPIC)"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"CAPIC REVIEW","raw_type":"journal-article"},{"id":"pmh:oai:dnet:raudl_______::df41fadf61356eae9956851a68e27c8c","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10459.1/70317","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:repositori.udl.cat:10459.1/70317","doi":null,"is_oa":true,"landing_page_url":"https://doi.org/10.35928/cr.vol17.2019.55","pdf_url":null,"source":{"id":"https://openalex.org/S4306400812","display_name":"Repositori ObertUDL (University of Lleida)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I15766328","host_organization_name":"Universitat de Lleida","host_organization_lineage":["https://openalex.org/I15766328"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001409226","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=7567246","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"CAPIC REVIEW, ISSN 0718-4662, null 17, Vol. 1, 2019","raw_type":"text (article)"},{"id":"pmh:oai:doaj.org/article:2cb96e5eadd641c497fc09124eaea034","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/2cb96e5eadd641c497fc09124eaea034","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Capic Review, Vol 17 (2019)","raw_type":"article"},{"id":"pmh:oai:recercat.cat:10459.1/70317","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10459.1/70317","pdf_url":null,"source":{"id":"https://openalex.org/S4306402147","display_name":"RECERCAT (Consorci de Serveis Universitaris de Catalunya)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210090028","host_organization_name":"Consorci de Serveis Universitaris de Catalunya","host_organization_lineage":["https://openalex.org/I4210090028"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.35928/cr.vol17.2019.55","doi":"https://doi.org/10.35928/cr.vol17.2019.55","is_oa":true,"landing_page_url":"https://doi.org/10.35928/cr.vol17.2019.55","pdf_url":"https://capicreview.com/index.php/capicreview/article/download/55/56","source":{"id":"https://openalex.org/S4210228747","display_name":"CAPIC REVIEW","issn_l":"0718-4654","issn":["0718-4654","0718-4662"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","latindex","norway-1"],"host_organization":"https://openalex.org/P4310315492","host_organization_name":"Conferencia Acad\u00e9mica Permanente de Investigaci\u00f3n Contable (CAPIC)","host_organization_lineage":["https://openalex.org/P4310315492"],"host_organization_lineage_names":["Conferencia Acad\u00e9mica Permanente de Investigaci\u00f3n Contable (CAPIC)"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"CAPIC REVIEW","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.47620001435279846,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3039823746.pdf","grobid_xml":"https://content.openalex.org/works/W3039823746.grobid-xml"},"referenced_works_count":14,"referenced_works":["https://openalex.org/W1481550603","https://openalex.org/W1482915590","https://openalex.org/W1935505041","https://openalex.org/W2088642076","https://openalex.org/W2110041188","https://openalex.org/W2167928095","https://openalex.org/W2182645296","https://openalex.org/W2554305280","https://openalex.org/W2593415133","https://openalex.org/W2594518376","https://openalex.org/W2745498332","https://openalex.org/W2902639523","https://openalex.org/W2930446658","https://openalex.org/W7110925621"],"related_works":["https://openalex.org/W3213591976","https://openalex.org/W7124470227","https://openalex.org/W3088607013","https://openalex.org/W4413729503","https://openalex.org/W3205670528","https://openalex.org/W2470531406","https://openalex.org/W2920266761","https://openalex.org/W7206297311","https://openalex.org/W4416380117","https://openalex.org/W4365807189"],"abstract_inverted_index":{"Este":[0],"art\u00edculo":[1],"tiene":[2],"por":[3,57],"objetivo":[4],"analizar":[5],"las":[6,77,126],"revelaciones":[7],"sobre":[8,139],"aspectos":[9,116,138,160],"de":[10,20,51,76,88,102,105,112,114,123,162,169,183],"Gobiernos":[11],"Corporativos":[12],"a":[13,79,175],"trav\u00e9s":[14],"del":[15,23,26,41,43,153,186],"Reporte":[16,27,30,92,154],"Integrado,":[17],"en":[18,35,53,70,128],"base":[19],"los":[21,103,140],"requerimientos":[22],"Marco":[24],"Internacional":[25],"Integrado.":[28],"El":[29],"Integrado":[31],"se":[32,47,109,119,143],"ha":[33],"convertido":[34],"una":[36,75],"fuerte":[37],"tendencia":[38],"mundial":[39],"dentro":[40],"\u00e1mbito":[42],"Reporting.Para":[44],"tales":[45,172],"efectos,":[46],"realiz\u00f3":[48,83],"un":[49,84,99],"estudio":[50],"caso,":[52],"el":[54,72,91,94,180],"informe":[55],"emitido":[56,93],"la":[58,66,121,133,151,163,184],"empresa":[59,68],"MASISA,":[60],"dado":[61,107],"que":[62,108,135,141],"esta":[63],"organizaci\u00f3n":[64],"fue":[65],"primera":[67],"chilena":[69],"emitir":[71],"reporte":[73],"y":[74],"primeras":[78],"nivel":[80],"mundial.":[81],"Se":[82],"an\u00e1lisis":[85,87,97],"cualitativo,":[86],"contenido,":[89],"para":[90,157],"a\u00f1o":[95],"2018.El":[96],"demostr\u00f3":[98],"mediano":[100],"cumplimiento":[101],"requisitos":[104],"revelaci\u00f3n,":[106],"evidenci\u00f3":[110],"informaci\u00f3n":[111],"cinco":[113],"ocho":[115],"revisados.":[117],"Tambi\u00e9n":[118],"determin\u00f3":[120],"existencia":[122],"interconexi\u00f3n":[124],"entre":[125],"revelaciones,":[127],"l\u00ednea":[129],"con":[130],"investigaciones":[131,170],"previas.Llama":[132],"atenci\u00f3n":[134],"existan":[136],"tres":[137],"no":[142],"hace":[144],"menci\u00f3n":[145],"alguna.":[146],"Los":[147],"resultados":[148],"tambi\u00e9n":[149],"sugieren":[150],"utilizaci\u00f3n":[152],"como":[155],"mecanismo":[156],"mostrar":[158],"solo":[159],"positivos":[161],"organizaci\u00f3n.":[164],"Esto":[165],"abre":[166],"variadas":[167],"opciones":[168],"futuras,":[171],"como,":[173],"ampliar":[174],"otras":[176],"empresas":[177],"o":[178],"revisar":[179],"impacto":[181],"interno":[182],"emisi\u00f3n":[185],"Reporte.":[187]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-01T11:40:01.658920","created_date":"2020-07-10T00:00:00"}
