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Competencia, disciplina de mercado y regulación en presencia de conflictos de interés en las empresas

Author

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  • Julio Segura

    (Universidad Complutense de Madrid)

Abstract

Este trabajo revisa los fundamentos analíticos y la evidencia empírica de los problemas básicos relacionados con el gobierno de las empresas, las normas contables y la transparencia y analiza el comportamiento de las empresas auditoras, los analistas y las agencias de calificación en la reciente crisis. En el artículo se discute la función de las instituciones reguladoras en este campo y se evalúan las propuestas y reformas llevadas a cabo en España y otros países en los últimos años.

Suggested Citation

  • Julio Segura, 2004. "Competencia, disciplina de mercado y regulación en presencia de conflictos de interés en las empresas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 169(2), pages 135-170, June.
    • Handle: RePEc:hpe:journl:y:2004:v:169:i:2:p:135-170
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    References listed on IDEAS

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    More about this item

    Keywords

    Gobierno de las empresas; reglas contables; regulación financiera; conflictos de interés;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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