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...

Full description

Bibliographic Details
Main Author: César Portalanza Chinguel
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
Description
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