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Impacto del buen gobierno corporativo en la generación de valor financiero de empresas representativas del sector cementero de Perú y Colombia
| Content Provider | Semantic Scholar |
|---|---|
| Author | Guerra, Alex Martínez, Angélica Gago Cáceres, Vicente Masuda Bustinza, Magin Viviano |
| Copyright Year | 2017 |
| Abstract | This thesis makes the analysis of the representative companies in the cement sector of Perú and Colombia with good corporate governance practices and their implications in generating financial value beginning from reviewing the reports or corporate governance codes and audited financial statements published through official media by the companies in study. Once the information of good corporate governance practices for each of the companies covered by the study, for the period 2011 2015 was compiled, the results were transformed into numerical data determining forward ratios or level of implementation of practices of corporate governance. Equivalently, the financial statements of the same companies were analyzed during the same investigation period to determine financial indicators, which identified the generation or loss of financial value. The analyzed data suggest that there is no clear relationship between corporate governance and financial value in representative companies of the cement sector in assessment, likewise, the corporate governance practices do not guarantee better financial results, and other factors ought to be incorporated for future research to contribute with the development of both variables. Another important finding relates to the lack of a standard evaluation system to develop and qualify the level of compliance with good corporate governance practices in each country and in Latin America making more difficult the final joint assessment. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://tesis.pucp.edu.pe/repositorio/bitstream/handle/123456789/8234/BORDA_GAGO_IMPACTO_CEMENTERO.pdf?isAllowed=y&sequence=5 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |