Resumo

DUTTO, Martín; CARLEVARO, Emiliano  e  JULLIER, Juan. La independencia del directorio y su impacto en el desempeño: evidencia en el sector bancario argentino. Escr. Contab. Adm. [online]. 2020, vol.11, n.2, pp. 10-39. ISSN 1853-2055.

In recent years, Argentine banks have implemented good corporate governance practices. In this paper, we build an index to measure the adoption of some of these practices by banks in Argentina during 2015. Next, we apply a cross-sectional approach to analyse the relationship between the index and banks' performance, measured as the Return on Assets. This relationship proves not to be statistically significant, which could lead us to interpret that the implementation of such practices does not negatively affect performance.

Palavras-chave : Corporate Governance; Banking Performance; Agency Theory and Ownership Structure.