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Factores explicativos del buen gobierno en la empresa española

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  • Sánchez, Pablo Caravaca
  • Ballesta, Juan P. Sánchez
  • Meca, Emma García

Abstract

El presente estudio analiza empíricamente el grado de cumplimiento de varias recomendaciones relativas al consejo de administración establecidas por el Código Unificado de Buen Gobierno de las sociedades españolas cotizadas, y sus factores determinantes durante los años 2007 y 2008. Los resultados evidencian que aquellas empresas con mayor proporción de consejeros independientes y de presencia de mujeres en el consejo presentan un mejor índice de cumplimiento.

Suggested Citation

  • Sánchez, Pablo Caravaca & Ballesta, Juan P. Sánchez & Meca, Emma García, 2012. "Factores explicativos del buen gobierno en la empresa española," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 237-255.
    • Handle: RePEc:eee:spacre:v:15:y:2012:i:2:p:237-255
    DOI: 10.1016/S1138-4891(12)70044-4
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