Bibliographic citations
Morales, L., Álvaro, C., Izquierdo, E., Suárez, M. (2017). Impacto del gobierno corporativo en el sector de supermercados e hipermercados en Colombia [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/9048
Morales, L., Álvaro, C., Izquierdo, E., Suárez, M. Impacto del gobierno corporativo en el sector de supermercados e hipermercados en Colombia []. PE: Pontificia Universidad Católica del Perú; 2017. http://hdl.handle.net/20.500.12404/9048
@mastersthesis{sunedu/2651782,
title = "Impacto del gobierno corporativo en el sector de supermercados e hipermercados en Colombia",
author = "Suárez Domínguez, Milena",
publisher = "Pontificia Universidad Católica del Perú",
year = "2017"
}
The globalization effect on the national economies and cases of financial fraud presented in some organizations opened the door to studies related to the functioning and governance of an organization; not only because the management and the trust that is deposited in its administrators is important, also because the proper functioning of markets depends on this. For this reason, adequate information about organizations or companies not only contributes with minimizing risk on investments, also reduces asymmetries. In this way, transparency of management and performance increases (Alonso, 2007). The principal objective of this research is to relate the practices of corporate governance and the value creation through the analysis of the financial indicators analysis in the companies of supermarkets and hypermarkets sector in Colombia. In this way, it would be sought the possible impact between the implementation of corporate governance practices and the financial value creation in the supermarkets and hypermarkets sector in Colombia. This thesis corresponds to a qualitative and descriptive study, it uses secondary sources as research instruments, such as the annual reports and corporate governance reports published, and in the case for one of the companies a principal source. A sample of three companies of supermarkets and hypermarkets sector in Colombia, and the analysis of the 2015 were selected. It also presents the analysis of the information collected, with which an extensive further analysis of the study variables is performed; however, this thesis is not intended to generalize the results because of the limitation in the achievement of the information. It explains the detailed topic of Corporate Governance and the analysis of the financial indicators ROE, ROA, EBITDA margin indicator and Net Profit Margin Indicator. Finally, as of result of this investigation, it is not possible to conclude among the corporate governance practices and the generation of financial value for the supermarkets and hypermarkets sector in Colombia
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