Gobierno corporativo y responsabilidad social en empresas de la bolsa de valores de Lima
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2017-07-18
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Pontificia Universidad Católica del Perú
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En el transcurso de los años, se han podido observar crisis financieras ocasionadas por
conflictos de intereses y por una falta de ética en el actuar de los altos directivos, la que se ha
caracterizado por priorizar sus propios beneficios. En este contexto, se gestan los principios
de gobierno corporativo, cuya implementación pretende generar mayor transparencia en las
gestiones ejecutadas por la plana directiva durante un periodo determinado y, de esta manera,
poder proveer información que será evaluada por los accionistas, la cual contribuirá para la
toma de decisiones.
Cabe precisar que su aplicación y la generación de valor en las empresas, se han visto
reflejadas en investigaciones anteriores; sin embargo, ante la ausencia de determinar su
implicancia en empresas industriales manufactureras del Perú, se ha procedido a realizar el
presente trabajo de investigación, el cual tiene un alcance descriptivo, considerando un
enfoque cualitativo no experimental y longitudinal.
Se procedió a analizar la generación de valor respecto a su aplicación en cinco
empresas del sector manufactura que cotizan en la Bolsa de Valores de Lima, las cuales
fueron seleccionadas por determinados criterios desarrollados en la presente investigación.
Para medirla, se utilizaron ciertos indicadores financieros como el flujo de caja, ROA, ROE,
Q de Tobin, índice de lucratividad y EVA, los cuales permitirán evaluar el nivel de incidencia
de la aplicación del buen gobierno corporativo frente al valor de la organización.
Luego de cruzar la información del resultado del índice del buen gobierno corporativo
y la calificación financiera, se puede afirmar que el cumplimiento de las buenas prácticas de
buen gobierno corporativo no siempre genera valor financiero en las empresas que lo
practican, sin embargo constituye un aporte importante en el desarrollo de las organizaciones.
Over the years, it has been possible to observe financial crises caused by conflicts of interest and lack of ethics in the management of senior directors, which has been characterized by the priority of their own benefits. In this context, the principles of corporate governance are developed, which implementation aims to generate greater transparency in the actions carried out by board of directors during a certain period and, in this way, to be able to provide information that will be evaluated by the shareholders, who will contribute to decisions making. It should be noted that its application and the generation of value in companies have been reflected in previous research; however, in the absence of determining their involvement in industrial manufacturing companies in Peru, the present research work has been achieved, which has a descriptive scope, considering a non-experimental and longitudinal qualitative approach. It has been analyzed the generation of value respect to its application in five companies of the manufacturing sector that are listed on the Lima Stock Exchange, which were selected by certain criteria developed in the present investigation. To measure it, we used certain financial performance indicators such as cash flow, ROA, ROE, Tobin Q, profitability index and EVA, which will allow to evaluate the level of incidence of the application of good corporate governance against the value of the organization. After crossing the information of the result of the index of the good corporate governance and the financial qualification, it can be affirmed that the compliance with the good practices of good corporate governance does not always generate financial value in the companies that practice it, nevertheless it constitutes an important contribution In the development of organizations
Over the years, it has been possible to observe financial crises caused by conflicts of interest and lack of ethics in the management of senior directors, which has been characterized by the priority of their own benefits. In this context, the principles of corporate governance are developed, which implementation aims to generate greater transparency in the actions carried out by board of directors during a certain period and, in this way, to be able to provide information that will be evaluated by the shareholders, who will contribute to decisions making. It should be noted that its application and the generation of value in companies have been reflected in previous research; however, in the absence of determining their involvement in industrial manufacturing companies in Peru, the present research work has been achieved, which has a descriptive scope, considering a non-experimental and longitudinal qualitative approach. It has been analyzed the generation of value respect to its application in five companies of the manufacturing sector that are listed on the Lima Stock Exchange, which were selected by certain criteria developed in the present investigation. To measure it, we used certain financial performance indicators such as cash flow, ROA, ROE, Tobin Q, profitability index and EVA, which will allow to evaluate the level of incidence of the application of good corporate governance against the value of the organization. After crossing the information of the result of the index of the good corporate governance and the financial qualification, it can be affirmed that the compliance with the good practices of good corporate governance does not always generate financial value in the companies that practice it, nevertheless it constitutes an important contribution In the development of organizations
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Valor -- Finanzas
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