This paper examines the role and relevance of self-regulation in practice of corporate governance in Peru. The research develops primary concepts, classification, and importance of self-regulation in business management and economic activity. Also, a review of corporate governance and influence in legal local framework, especially commercial and constitutional rules, is included. Finally, the paper includes some legal developments in practice of corporate governance in owned state company and in public sector.

This article argues from a legal perspective the benefits of the implementation of good corporate governance practices in microfinance institutions, especially in Credit Companies, considering it as a means to fulfill their strategic objectives, a catalyst for strengthening their financial and social performance, seeking the protection of the interests of the stakeholders, through a robust evaluation and management of risks and contributing directly to the financial inclusion of excluded groups that do not have access to the financial services offered by traditional banks and savings and loan cooperatives credit.

The purpose of this paper is basically to give a study about the notions of ‘financial information’ and ‘financial statements’ from a corporate legal and accounting perspective. It includes definitions, characteristics, and effective use in the governance of a joint stock company.The results of this article essentially recommend for increase effective work of the shareholders assembly, board of directors, and CEO manager. And these suggestions may probably be included at the moment of the constitution of the company or in the modifications of its bylaws. With these ideas, we emphasize the importance of the integration corporate accounting and law.

El presente artículo argumenta desde una perspectiva jurídica los beneficios de la implementación de buenas prácticas de gobierno corporativo en las microfinancieras, especialmente las Empresas de Créditos, considerándolo como un medio para el cumplimiento de sus objetivos estratégicos, un catalizador del fortalecimiento de su desempeño financiero y social, procurando de esta manera la protección de los intereses de los stakeholders, a través de una robusta evaluación y gestión de riesgos, impactando de manera directa en la inclusión financiera de los grupos excluidos que no tienen acceso a los servicios financieros ofrecidos por la banca tradicional.

The purpose of this paper is basically to give a study about the notions of ‘financial information’ and ‘financial statements’ from a corporate legal and accounting perspective. It includes definitions, characteristics, and effective use in the governance of a joint stock company.The results of this article essentially recommend for increase effective work of the shareholders assembly, board of directors, and CEO manager. And these suggestions may probably be included at the moment of the constitution of the company or in the modifications of its bylaws. With these ideas, we emphasize the importance of the integration corporate accounting and law.

The purpose of this paper is basically to give a study about the notions of ‘financial information’ and ‘financial statements’ from a corporate legal and accounting perspective. It includes definitions, characteristics, and effective use in the governance of a joint stock company.The results of this article essentially recommend for increase effective work of the shareholders assembly, board of directors, and CEO manager. And these suggestions may probably be included at the moment of the constitution of the company or in the modifications of its bylaws. With these ideas, we emphasize the importance of the integration corporate accounting and law.

This article argues from a legal perspective the benefits of the implementation of good corporate governance practices in microfinance institutions, especially in Credit Companies, considering it as a means to fulfill their strategic objectives, a catalyst for strengthening their financial and social performance, seeking the protection of the interests of the stakeholders, through a robust evaluation and management of risks and contributing directly to the financial inclusion of excluded groups that do not have access to the financial services offered by traditional banks and savings and loan cooperatives credit.

El Derecho de la empresa es un área legal que estudia a los fenómenos que gobiernan la empresa y aquellos vinculados a ella, de manera directa e indirecta. A simple vista, el lector puede pensar que el autor confundió los términos y en vez de utilizar las palabras “comercial” o “mercantil” prefirió hacer uso de “empresa”. Para un sector doctrinal, el derecho de la empresa representa la evolución y la modernización de los comercios o mercaderes y su sustitución por formas de organización más profesionales o científicas. Este criterio es correcto más debe resaltarse un aspecto muy esencial: las competencias que requiere todo especialista en derecho de la empresa trascienden lo meramente legal para comprender a una organización tan compleja como es la empresa.

El Derecho de la empresa es un área legal que estudia a los fenómenos que gobiernan la empresa y aquellos vinculados a ella, de manera directa e indirecta. A simple vista, el lector puede pensar que el autor confundió los términos y en vez de utilizar las palabras “comercial” o “mercantil” prefirió hacer uso de “empresa”. Para un sector doctrinal, el derecho de la empresa representa la evolución y la modernización de los comercios o mercaderes y su sustitución por formas de organización más profesionales o científicas. Este criterio es correcto más debe resaltarse un aspecto muy esencial: las competencias que requiere todo especialista en derecho de la empresa trascienden lo meramente legal para comprender a una organización tan compleja como es la empresa.

The academic article has the main purpose to explain theory and qualities of financial statements and relation to business law. From a legal perspective, the paper works fundaments of financial statements and role in commercial, tax, and criminal law. Besides, it makes a lot of clarifications about its work in order to be clearly understood by readers.

The academic article has the main purpose to explain theory and qualities of financial statements and relation to business law. From a legal perspective, the paper works fundaments of financial statements and role in commercial, tax, and criminal law. Besides, it makes a lot of clarifications about its work in order to be clearly understood by readers.

Este es ya el tercer libro que publica el Dr. Edison Tabra, y todos son de una alta calidad. No es fácil encontrar un investigador y profesor joven con un currículum de su brillantez, pero lo más relevante es la calidad de sus trabajos y de sus enfoques. En todos ellos está presente, de diversas maneras, la temática que le preocupa, y que es nuclear en el mundo nuestro.

Currently, according to the latest survey of perception on corruption in Perú corruption is the second biggest problem for the country, the first being citizen insecurity.In recent years, Peru has experienced many corruption scandals closely related to private sector companies, such as the Lava Jato, Club de la Construcción cases, among others; where the participation of public companies under private law such as Petro Perú stands out. For this reason, it is proposed to promote tools such as the governance of the principles of good corporate governance as a mechanism for the prevention of corporate corruption.

This review article presents some preliminary considerations and describes the evolution of corporate social responsibility, which is necessary for an informed study of this “tool”.In that sense, the authors resort to a preliminary exploration of the conceptual framework of the legal-economic approach presenting social responsibility and the relationship that subsists with “property rights”,the relevance of “transaction costs”,among other aspects. They also explore the interrelation between social responsibility and its forms of legal exercise and its characterization in areas that involve linking it with workers, unions, and consumers. The aim is to highlight its importance and build a contribution where social responsibility will be studied from an analytical and empirical perspective. Thus, it is sought to conclude that the company considers implementing and complying with...

Currently, according to the latest survey of perception on corruption in Perú corruption is the second biggest problem for the country, the first being citizen insecurity. In recent years, Peru has experienced many corruption scandals closely related to private sector companies, such as the Lava Jato, Club de la Construcción cases, among others; where the participation of public companies under private law such as Petro Perú stands out. For this reason, it is proposed to promote tools such as the governance of the principles of good corporate governance as a mechanism for the prevention of corporate corruption.

Currently, according to the latest survey of perception on corruption in Perú corruption is the second biggest problem for the country, the first being citizen insecurity.In recent years, Peru has experienced many corruption scandals closely related to private sector companies, such as the Lava Jato, Club de la Construcción cases, among others; where the participation of public companies under private law such as Petro Perú stands out. For this reason, it is proposed to promote tools such as the governance of the principles of good corporate governance as a mechanism for the prevention of corporate corruption.