Gobierno corporativo, influye en la rentabilidad y preservación de empresas del mercado de valores, 2014-2018

• Autor: Monteagudo Gamarra, Wilver Efren
• Formato: artículo
• Fecha de Publicación: 2022
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revistas - Universidad Nacional Mayor de San Marcos
• Lenguaje: español
• OAI Identifier: oai:ojs.csi.unmsm:article/24291
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/24291
• Nivel de acceso: acceso abierto
• Materia: involvement; supervision; correlation; profitability; transparency; involucramiento; supervisión; correlación; rentabilidad; transparencia

Objective: Demonstrate that corporate governance practices related to the involvement of the board of directors and the Chief executive officer (CEO) in the business strategy and the control environment, influence the profitability of companies; Similarly, demonstrate that the practices related to access to information affect the preservation of the value of the shares of companies listed on the Lima Stock Exchange, 2014-2018. Method: The research design is non-experimental because there was no manipulation of the variables; and longitudinal, since the phenomenon was observed as it happened in its natural context, being its descriptive scope with which a snapshot of the situation was created; it is correlational to explain the level of association between the variables and, exploratory, to inquire about a little investigated reality. The data was obtained from public information, having selected 10 companies from the 284 that are listed on the local market. Results: They were obtained by processing the data in an excel sheet; to demonstrate that the practices linked to the strategy and those that correspond to the control environment, have a direct (positive) influence on financial profitability with a correlation of 17.8% and 16.7%, and an R² of 3.18% and 2.77%, respectively; and in turn indicate that practices related to access to information have an inverse (negative) effect on the preservation of the value of companies with a negative correlation of -58.6% and an R² 34.3%.