TY  - JOUR 
TI  - 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
PB  - Universidad Icesi, Facultad de Ciencias Administrativas y Económicas
PY  - 2015
issn 01235923
AB  - 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.
KW  - Producción intelectual registrada - Universidad Icesi
KW  - Consejo de administración
KW  - Estructura
KW  - Propiedad
KW  - Gobierno corporativo
KW  - América Latina
KW  - Latinoamérica
UR  - http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2062
ER  -