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Factores que Inciden en una Mayor Transparencia de Gobernanza Corporativa en Empresas Cotizadas Latinoamericanas

Author

Listed:
  • Guadalupe del Carmen Briano Turrent

    (Facultad de Contaduría y Administración, Universidad Autónoma de San Luis Potosí)

Abstract

Bajo el enfoque de la teoría institucional, nuestro trabajo realiza un estudio comparativo del nivel de transparencia en gobierno corporativo de empresas cotizadas Latinoamericanas en el periodo de 2004-2010. Por otro lado, identifica aquellos factores institucionales formales que inciden en la transparencia de gobernanza empresarial. Los resultados ponen de manifiesto que el sistema legal, el tamaño y composición del consejo, la presencia del comité de auditorÌa, el tamaño de la empresa, el nivel de endeudamiento y el sector industrial inciden significativamente en el nivel de transparencia en gobierno corporativo en la región latinoamericana.

Suggested Citation

  • Guadalupe del Carmen Briano Turrent, 2014. "Factores que Inciden en una Mayor Transparencia de Gobernanza Corporativa en Empresas Cotizadas Latinoamericanas," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 9(2), pages 105-124, Julio-Dic.
    • Handle: RePEc:imx:journl:v:9:y:2014:i:2:p:105-124
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    File URL: http://www.remef.org.mx/index.php/remef/article/view/58/101
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    More about this item

    Keywords

    Transparencia; Gobierno corporativo; Teoría institucional; Latinoamérica; Países emergentes;
    All these keywords.

    JEL classification:

    • E43 - Macroeconomics and Monetary Economics - - Money and Interest Rates - - - Interest Rates: Determination, Term Structure, and Effects
    • G3 - Financial Economics - - Corporate Finance and Governance
    • D20 - Microeconomics - - Production and Organizations - - - General
    • E65 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Studies of Particular Policy Episodes
    • F31 - International Economics - - International Finance - - - Foreign Exchange

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