Artículos de revistas
La composición del consejo de administración y la estructura accionaria como factores explicativos de la transparencia en el gobierno corporativo en Latinoamérica : evidencia en empresas cotizadas de Argentina, Brasil, Chile y México
Fecha
2015-07-01Registro en:
01235923
Autor
Briano Turrent, Guadalupe del Carmen
Saavedra García, María Luisa
Institución
Resumen
The objective of this paper is to obtain empirical evidence of the relationship between board structure,
ownership composition, and the level of corporate governance transparency in the largest listed companies
of Latin America. A correlational study was conducted with a longitudinal analysis using data
from the largest listed comanies in Argentina, Brazil, Chile and Mexico during the period 2004-2010.
The results show that the level of transparency is higher in companies with larger boards and with a
higher percentage of independent directors. Meanwhile, the composition of ownership inhibits the level
of transparency in corporate governance, while the presence of family shareholders encourages greater
disclosure of corporate information.