Urbi GarayMaximiliano GonzálezAlexander GuzmánMaría Andrea Trujillo Dávila2026-03-222026-03-22201210.2139/ssrn.2146937https://doi.org/10.2139/ssrn.2146937https://andeanlibrary.org/handle/123456789/59276Citaciones: 15enLatin AmericansBusinessValue (mathematics)The InternetAccountingFinancial systemInternet-Based Corporate Disclosure and Market Value: Evidence from Latin Americaarticle