Una nota sobre el gobierno corporativo en la industria bancaria
This document aims to identify certain characteristics of the banking industry that make corporate governance different from that promoted for companies that do not belong to the financial system. Good corporate governance practices, from the perspective of the OECD1, indicate an emphasis on the pro...
Main Author: | |
---|---|
Format: | Article |
Language: | English |
Published: |
Universidad de San Martín de Porres
2019-07-01
|
Series: | Revista de Análisis Económico y Financiero |
Subjects: | |
Online Access: | http://contabilidadyeconomiausmp.edu.pe/OJS2020/index.php/RAEF/article/view/16 |
Summary: | This document aims to identify certain characteristics of the banking industry that make corporate governance different from that promoted for companies that do not belong to the financial system. Good corporate governance practices, from the perspective of the OECD1, indicate an emphasis on the protection of minority shareholders of companies listed on the stock market; while, due to its particular characteristics, among them, the very high leverage, regulation, and its great importance in the economy, corporate governance in banking must consider that there are other interest groups, in addition to minority shareholders, such as savers, who require the protection of their interests, as well as governance aspects aimed at risk management and control, and a remuneration and compensation system, as proposed by the Basel Committee.
|
---|---|
ISSN: | 2617-9989 2663-8908 |