La eficacia del gobierno corporativo y la divulgación de la información en internet
- Gallego Álvarez, Isabel
- García Sánchez, Isabel María
- Rodríguez Domínguez, L.
ISSN: 1135-2523
Datum der Publikation: 2009
Ausgabe: 15
Nummer: 1
Seiten: 109-135
Art: Artikel
Andere Publikationen in: Investigaciones europeas de dirección y economía de la empresa
Zusammenfassung
La separación entre propiedad y gestión, junto con la presencia de accionistas minoritarios ha provocado la necesidad de mecanismos de control que permitan la aproximación de los objetivos de accionistas y directivos. Dentro de estos mecanismos destacan la divulgación de información a accionistas y el gobierno corporativo. El presente trabajo analiza la tipología de dicho vínculo para las sociedades mercantiles españolas no-financieras que cotizan en un mercado organizado. Los resultados obtenidos, en contra de los esfuerzos actuales dirigidos a perfeccionar ambos mecanismos, ponen de manifiesto una relación sustitutiva, es decir, la divulgación de menores volúmenes de información para las compañías cuyos consejos de Administración son más eficaces.
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