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Análisis de los diez años de gobierno corporativo en España y cumplimiento del Código Unificado o Código Conthe
| Content Provider | Semantic Scholar |
|---|---|
| Author | Chivite, Santiago Monroy, Carlos Rodriguez |
| Copyright Year | 2008 |
| Abstract | Se estudia la evolucion del gobierno corporativo en Espana, desde la creacion de la Comision Olivencia (1998) hasta el Codigo Unificado (2006), de aplicacion obligatoria a par tir de los informes anuales de GC de 2007, asi como las reformas internacionales del corporate governance que mas influyeron en su redaccion. Finalmente, comparamos la evolucion en los ultimos diez anos de las variables mas significativas del gobierno corporativo en las sociedades del Ibex-35, y analizamos si las companias espanolas estan o no preparadas para cumplir el Codigo Unificado de Gobierno Corporativo, tambien conocido como Codigo Conthe. Palabras clave : gobierno corporativo, buen gobierno, Olivencia, Aldama, Codigo Unificado. Analysis of ten years of corporate governance in Spain and compliance with the Unified Code Abstract . In this paper we analyze the evolution of corporate governance in Spain, from the creation of the Olivencia Commission in 1998 to the last initiative, the Unified Code, which is the conclusion of the Conthe Commission (2007). This Code is compulsory for the shareholding companies starting from the 2007 annual report. We also consider the international reforms in this area for those ten years (1998-2007) and their influence in Spain. Finally, we compare the evolution over the last ten years of the most relevant variables of corporate governance in the Ibex-35 companies, and we study if Spanish companies were or not prepared to comply with the Unified Code. Our final objective is to get a real knowledge of corporate governance health in Spain, answering such questions as: Which is the overview of Spanish corporate governance current status? Which corporate recommendations are the most followed? Are there any differences between several industrial sectors? Are there any non-fulfilment recommendations in most of the companies? Which will be the most difficult corporate governance rules to accomplish in the short and medium time? Key words : corporate governance, Olivencia Code, Unified Code, Aldama report, Conthe. |
| Starting Page | 14 |
| Ending Page | 21 |
| Page Count | 8 |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://adingor.es/congresos/web/uploads/cio/cio2008/BUSINESS_ADMINISTRATION_AND_STRATEGY/115-124.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
