Geração de rendimentos financeiros positivos, dada a divulgação dos conteúdos dos códigos de bom governo nas organizações cotizadas na Colômbia

DOI:  https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.5846

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Publicado: May 16, 2018
Edição: v. 20 n. 35 (2018): (julio-diciembre)
Seção Artigos


Palavras-chave: Governo corporativo códigos de bom governo desempenho financeiro

Conteúdo do artigo principal

Autores

Jairo Andrés Méndez Beltrán
Universidad de La Salle
Angie Lorena Lugo Romero
Universidad de La Salle
Iván Camilo Valenzuela Melo
Universidad de La Salle

Resumo

Este trabalho explica a relação entre o desempenho financeiro das empresas e a divulgação dos códigos de bom governo. Uma regressão logística estima-se mediante o método de estimação de máxima verosimilitude. Os resultados mostram que a probabilidade de gerar um ROA positivo é maior quando se divulgam de maneira significativa os conteúdos dos códigos de bom governo. As pesquisas futuras podem lançar alguma luz sobre o impacto do comportamento diretivo nos benefícios económicos e sociais.

Como Citar
Méndez Beltrán, J. A., Lugo Romero, A. L., & Valenzuela Melo, I. C. (2018). Geração de rendimentos financeiros positivos, dada a divulgação dos conteúdos dos códigos de bom governo nas organizações cotizadas na Colômbia. Revista Universidad Y Empresa, 20(35), 169–196. https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.5846
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