Abstract
This paper shows empirical evidence of the factors that explain the existence of corporate governance bodies in the structure of Ecuadorian companies. The study, carried out from a quantitative approach, using a non-linear logistic regression model, based on data provided by the Superintendency of Compañía Valores y Seguros, shows that the establishment of corporate governance bodies is influenced by the size of the company. , the hiring of external auditors, the volume of sales and the volume of business assets, accepting the hypothesis that supported the investigation. The findings constitute a contribution to the literature on corporate governance, and suggestions for future studies are shown.
Translated title of the contribution | Predictive Factors of Corporate Governance. Ecuadorian case |
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Original language | Spanish (Ecuador) |
State | Published - 8 Jun 2022 |
Event | 22º Coloquio internacional y seminario doctoral ISEOR 2022 - FR Duration: 8 Jun 2022 → 9 Jun 2022 http://www.iseor-formations.com/page06-colloqueACA2022_ANG.htm |
Conference
Conference | 22º Coloquio internacional y seminario doctoral ISEOR 2022 |
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Period | 8/06/22 → 9/06/22 |
Internet address |
Keywords
- Business dimension
- Corporate governance
- External audits
- Financial indicators
- Sustainability
CACES Knowledge Areas
- 214A Financial Management