IDEAS home Printed from https://ideas.repec.org/a/alp/revaef/06-04.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://contabilidadyeconomiausmp.edu.pe/OJS2020/index.php/RAEF/article/view/31
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Hamid Mehran & Lindsay Mollineaux, 2012. "Corporate Governance of Financial Institutions," Annual Review of Financial Economics, Annual Reviews, vol. 4(1), pages 215-232, October.
    2. Rene M. Stulz, 2016. "Risk management, governance, culture, and risk taking in banks," Economic Policy Review, Federal Reserve Bank of New York, issue Aug, pages 43-60.
    3. Minton, Bernadette A. & Taillard, Jérôme P. & Williamson, Rohan, 2014. "Financial Expertise of the Board, Risk Taking, and Performance: Evidence from Bank Holding Companies," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 49(2), pages 351-380, April.
    4. Shleifer, Andrei & Vishny, Robert W, 1986. "Large Shareholders and Corporate Control," Journal of Political Economy, University of Chicago Press, vol. 94(3), pages 461-488, June.
    5. Renee B. Adams & Hamid Mehran, 2003. "Is corporate governance different for bank holding companies?," Economic Policy Review, Federal Reserve Bank of New York, vol. 9(Apr), pages 123-142.
    6. Hamid Mehran & Alan Morrison & Joel Shapiro, 2011. "Corporate governance and banks: what have we learned from the financial crisis?," Staff Reports 502, Federal Reserve Bank of New York.
    7. Jean Tirole, 1999. "El gobierno corporativo," Revista Economía, Fondo Editorial - Pontificia Universidad Católica del Perú, issue 44, pages 9-60.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Cesar Portalanza Chinguel, 2019. "Una nota sobre el gobierno corporativo en la industria bancaria," Revista de Análisis Económico y Financiero, Universidad de San Martín de Porres, vol. 1(03), pages 48-54.
    2. Kutubi, Shawgat S. & Ahmed, Kamran & Khan, Hayat, 2018. "Bank performance and risk-taking — Does directors' busyness matter?," Pacific-Basin Finance Journal, Elsevier, vol. 50(C), pages 184-199.
    3. Bushman, Robert M. & Davidson, Robert H. & Dey, Aiyesha & Smith, Abbie, 2018. "Bank CEO materialism: Risk controls, culture and tail risk," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 191-220.
    4. Catarina Fernandes & Jorge Farinha & Francisco Vitorino Martins & Cesario Mateus, 2018. "Bank governance and performance: a survey of the literature," Journal of Banking Regulation, Palgrave Macmillan, vol. 19(3), pages 236-256, July.
    5. Raluca Roman, 2015. "Shareholder activism in banking," Research Working Paper RWP 15-9, Federal Reserve Bank of Kansas City.
    6. Bushman, Robert M., 2014. "Thoughts on financial accounting and the banking industry," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 384-395.
    7. Adel BOUBAKER & Mediha MEZHOUD, 2011. "Impact of Internal Governance Mechanisms on the Initial Returns during the Listing Period," Journal of Asian Business Strategy, Asian Economic and Social Society, vol. 1(4), pages 63-72, November.
    8. Vittoria Cerasi & Tommaso Oliviero, 2014. "Managerial compensation, regulation and risk in banks: theory and evidence from the financial crisis," Working Papers 279, University of Milano-Bicocca, Department of Economics, revised Jul 2014.
    9. Dorina CLICHICI & Iulia LUPU, 2015. "Corporate Governance – Determinant Of Moldovan Banking System Stability," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1, pages 93-96.
    10. Zhou, Yifan & Kara, Alper & Molyneux, Philip, 2019. "Chair-CEO generation gap and bank risk-taking," The British Accounting Review, Elsevier, vol. 51(4), pages 352-372.
    11. Mónica López-Puertas Lamy, 2012. "How does Ownership Structure Influence Bank Risk? Analyzing the Role of Managerial Incentives," Working Papers 1208, Departament Empresa, Universitat Autònoma de Barcelona, revised Nov 2012.
    12. Rene M. Stulz, 2016. "Risk management, governance, culture, and risk taking in banks," Economic Policy Review, Federal Reserve Bank of New York, issue Aug, pages 43-60.
    13. Catarina Fernandes & Jorge Farinha & Francisco Vitorino Martins & Cesario Mateus, 2017. "Supervisory boards, financial crisis and bank performance: do board characteristics matter?," Journal of Banking Regulation, Palgrave Macmillan, vol. 18(4), pages 310-337, November.
    14. Gulati, Rachita, 2022. "Bank ownership and governance quality in India: Evolution and detection of convergence clubs," The North American Journal of Economics and Finance, Elsevier, vol. 62(C).
    15. Berg, Tatjana & Horsch, Philipp & Schmid, Markus, 2015. "Sharing a Director with a Peer," Working Papers on Finance 1507, University of St. Gallen, School of Finance.
    16. He, Wei & Kyaw, NyoNyo A., 2018. "Capital structure adjustment behaviors of Chinese listed companies: Evidence from the Split Share Structure Reform in China," Global Finance Journal, Elsevier, vol. 36(C), pages 14-22.
    17. Safiullah, Md & Shamsuddin, Abul, 2018. "Risk in Islamic banking and corporate governance," Pacific-Basin Finance Journal, Elsevier, vol. 47(C), pages 129-149.
    18. Dupire, Marion & Slagmulder, Regine, 2019. "Risk governance of financial institutions: The effect of ownership structure and board independence," Finance Research Letters, Elsevier, vol. 28(C), pages 227-237.
    19. Köhler, Matthias, 2009. "Blockholdings and corporate governance in the EU banking sector," ZEW Discussion Papers 08-110 [rev.], ZEW - Leibniz Centre for European Economic Research.
    20. Agarwal, Samanvaya & Kamath, Saipriya & Subramanian, Krishnamurthy & Tantri, Prasanna, 2022. "Board conduct in banks," Journal of Banking & Finance, Elsevier, vol. 138(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alp:revaef:06-04. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Renzo Vidal C. (email available below). General contact details of provider: https://edirc.repec.org/data/fesmppe.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.