FACTORES EXPLICATIVOS DEL BUEN GOBIERNO EN LA EMPRESA ESPAÑOLA/EXPLANATORY FACTORS OF GOOD GOVERNANCE IN SPANISH LISTED FIRMS

This paper investigates the level of compliance of several recommendations regarding board of directors included in the Code of Corporate Governance for Spanish listed firms and their determinants during the period 2007-2008. The results show that compliance is positively related to board independen...

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Bibliographic Details
Published in:Revista de contabilidad 2012-07, Vol.15 (2), p.237
Main Authors: Sánchez, Pablo Caravaca, Ballesta, Juan P Sánchez, Meca, Emma García
Format: Article
Language:Spanish
Subjects:
Boards of directors
Compliance
Corporate governance
Studies
Women
Online Access:Get full text
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Summary:This paper investigates the level of compliance of several recommendations regarding board of directors included in the Code of Corporate Governance for Spanish listed firms and their determinants during the period 2007-2008. The results show that compliance is positively related to board independence and the presence of women on the board. [PUBLICATION ABSTRACT]
ISSN:1138-4891