Factores explicativos del buen gobierno en la empresa española

Explanatory factors of good governance in spanish listed firms

Palabras clave: gobierno corporativo, consejo de administración, buen gobierno, códigos de buen gobierno

Resumen

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.

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Biografía del autor/a

Juan P. Sanchez

 

Facultad de Economía y Empresa. Campus de Espinardo
Murcia
30100
SPAIN

Pablo Caravaca Sánchez

 

 

Emma García-Meca

Lecturer

facultad cc empresa
calle real 3
calle real 3
cartagena
30201
SPAIN

Citas

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Publicado
01-07-2012
Cómo citar
Sanchez, J., Sánchez, P. C., & García-Meca, E. (2012). Factores explicativos del buen gobierno en la empresa española. Revista De Contabilidad - Spanish Accounting Review, 15(2), 237-255. https://doi.org/10.1016/S1138-4891(12)70044-4
Sección
Artículos