Governance codes: facts or fictions? a study of governance codes in colombia1,2
This article studies the effects on accounting performance and financing decisions of Colombian firms after issuing a corporate governance code. We assemble a database of Colombian issuers and test the hypotheses of improved performance and higher leverage after issuing a code. The results show that...
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| Format: | Article |
| Language: | Spanish |
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Universidad ICESI
2010-10-01
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| Series: | Estudios Gerenciales |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S0123592310701352 |