Bibliographic citations
Jaimes, M., Vásquez, J., Jaramillo, I., Anteliz, C. (2019). Relación entre las buenas prácticas de gobierno corporativo y la generación de valor financiero de las empresas del sector de energía eléctrica en Colombia [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/13215
Jaimes, M., Vásquez, J., Jaramillo, I., Anteliz, C. Relación entre las buenas prácticas de gobierno corporativo y la generación de valor financiero de las empresas del sector de energía eléctrica en Colombia []. PE: Pontificia Universidad Católica del Perú; 2019. http://hdl.handle.net/20.500.12404/13215
@mastersthesis{sunedu/2650735,
title = "Relación entre las buenas prácticas de gobierno corporativo y la generación de valor financiero de las empresas del sector de energía eléctrica en Colombia",
author = "Anteliz Gelves, Carmen Isbelia",
publisher = "Pontificia Universidad Católica del Perú",
year = "2019"
}
This research had worked based in the Survey "Código País" (Country Code) which was designed and validated by Financial Superintendency of Colombia being mandatory compliance for any enterprise inscribed in Colombia Stock Exchange and/or guarded by Financial. At the same time being free to compliance for enterprises which not comply some of this conditions in the different productive sectors of the country. This study has a quantitative perspective, descriptive scope and transversal design based on five large areas of corporate governance raised by “Country Code” survey (Código País) in its 2014 version with data at the end of 2015 and 2016. Sample is composed by nine companies whose filled and publish the survey on analysis period, which allowed assessing the level of compliance about corporate governance practices and their relationship with financial value of companies in energy sector in Colombia. The average level of compliance in Country Code survey for Colombian energy sector is 78.9%, seeing an improvement compared 2015 with 73.3%. Transparency and Financial & Non-Financial Information has the most valuable compliance level (91.5%) and improvement. The lowest was “Board of Directors” with 74.7% of average compliance. Considering only 2016, ISA has the outstanding development with 93.9% compliance, meanwhile the lowest was Electrificadora de Tulua with 52.7%. The financial results was in the general of companies good, considering the indicators included in the research. This results allow us establish that the compliance of good practices of corporative gobernance, could imply a positive influence in the genration of finatial value for the companies and sector analized.
This item is licensed under a Creative Commons License