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Gobierno corporativo y desastre financiero en el sistema financiero. El caso de una microfinanciera

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  • César Portalanza Chinguel

Abstract

Los errores del pasado han llevado a que el Gobierno Corporativo hoy en día tenga mayor importancia en su estudio y en la adopción y aplicación de buenas prácticas; tal es así que, el objetivo principal de este documento es identificar las malas prácticas de gobierno que las instituciones financieras realizan, con el objetivo de no repetir los errores del pasado. Por esta razón, como lección de la quiebra de instituciones financieras, es conveniente identificar las deficiencias y fortalecer los lazos entre los órganos y prácticas de gobierno de la empresa. Se revisarán los Principios de Gobierno Corporativo para Bancos, publicado en julio 2015 por el Comité de Supervisión Bancaria de Basilea (BCBS) ; y, se ha tomado como muestra la mala praxis de una empresa microfinanciera, en la que se identificarán cuáles fueron los referentes que conllevaron para que actualmente se encuentre en un proceso de Liquidación y Disolución, o dicho de esta forma, cuáles fueron los elementos de su gobierno corporativo que potenciaron su quiebra.

Suggested Citation

  • César Portalanza Chinguel, 2021. "Gobierno corporativo y desastre financiero en el sistema financiero. El caso de una microfinanciera," Revista de Análisis Económico y Financiero, Universidad de San Martín de Porres, vol. 4(01), pages 25-30.
    • Handle: RePEc:alp:revaef:06-04
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