Abstract

ARIAS, María Isabel; SARRO, Lucía  and  PERATA, Antonela. ¿Buenas prácticas de gobierno corporativo?: el caso de Petrolera Pampa SA. Escr. Contab. Adm. [online]. 2014, vol.5, n.1, pp. 99-122. ISSN 1853-2055.

In order to encourage the development and transparency of Latin American institutions, mechanisms of Corporate Governance good practices are required. In Argentina, the Code of Corporate Governance of the National Securities Commission sets the guidelines and minimum contents that every organization quoted on the stock market must take into account. In this research we carry out an analysis of compliance with these regulations by studying the case of Petrolera Pampa SA from a unique qualitative, descriptive and transversal approach. The index developed by Briano Turrent (2012) allowed us to identify the degree of implementation of the Corporate Governance practices. The results show that the company only complies with the legal regulations in force, without addressing broader aspects of Corporate Governance, which are necessary given its size and its impact on shareholders and other interest groups that interact with the organization.

Keywords : Corporate Governance; Corporate Governance Code; Case Study.