Abstract

JOSE, Lilia. Prácticas de buen gobierno corporativo en empresas argentinas. Escr. Contab. Adm. [online]. 2016, vol.7, n.1, pp. 49-74. ISSN 1853-2055.

Governance practices become relevant in companies from emerging countries characterized by poor institutional frameworks and underdeveloped financial markets. This paper reviews the corporate governance practices of Argentine public companies based on two academic indices: the Internet-based Corporate Disclosure Index (Garay et al, 2013) and the Corporate Governance Transparency Index (Briano Turrent, 2012). The application of both indices is useful to compare whether a company with more information transparency (measured as the transfer of information via the company's website) also has better corporate governance practices. Results show that only in one of the analyzed cases was this relationship verified. In general, Argentine companies try to comply with the existing regulations on corporate governance, without making greater efforts in their practices of information transparency.

Keywords : Corporate Governance; Corporate Governance Indices; Corporate Regulation.