Spanish Abstract: Esta es una presentación PPT que discute el futuro del gobierno corporativo (GC) y como el negocio exitoso del siglo XXI será diferente de su contra-parte del siglo XX. La presentación contiene siete mensajes clave:1. El mundo está pasando por cambios estructurales que...

An international reaction was required to the financial scandals of recent years, and some States started to reform corporate governance. Two main systems were used – self-regulation through good governance codes, and legislative measures to achieve transparency in financial markets. The...

Spanish Abstract: El propósito de este artículo es dar cuenta de las principales aportaciones que el análisis económico del Derecho (AED) ha hecho en el estudio e investigación del Derecho de sociedades en España. Seguramente, el principal aporte ha consistido en enfatizar el carácter...

In view of recent corporate scandals, it is argued that corporate governance can learn from public governance. Institutions devised to control and discipline the behaviour of executives in the political sphere can give new insights into how to improve the governance of firms. Some proposal such...

Este trabajo revisa los fundamentos analíticos y la evidencia empírica de los problemas básicos relacionados con el gobierno de las empresas, las normas contables y la transparencia y analiza el comportamiento de las empresas auditoras, los analistas y las agencias de calificación en la...

The economic structure in the cooperative societies they are the economic aspects and financiers regulated by the cooperative laws. There are economic aspects that remain affected by the cooperative principles: structural (they concern the financial structure) and functional (they concern the...

Accounting and Financial methods are useful techniques for business, but their objective study should be inserted in the wider scope of Social Science. Historical issues determine policies and these ones, themselves, configure taxes and other environmental variables. Taxes, interest rates and...

The maximization of profit as the main objective of companies is being criticized from different forums, advocating for an economic system in which the achievement of social sustainability will play a leading role. In the banking sector, after the outbreak of the crisis in 2008, financial...

Corporate social responsibility (CSR) has made a significant comeback in the last decade of the twentieth century and first few years of the twenty-first century. This being the case, social economy organizations must demonstrate their socially responsible behaviour by producing the relevant...

El trabajo evalúa el estado de las prácticas de gobierno corporativo en las empresas que negocian acciones ordinarias en la Bolsa de Colombia. Esta tarea se lleva a cabo mediante la construcción de un Índice de Gobierno Corporativo construido con información pública. Por otra parte se mide...