Analysis of corporate governance regulatory framework for Argentina

Fil: Briozzo, Anahí E. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina.

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Detalles Bibliográficos
Autores principales:	Briozzo, Anahí E., Albanese, Diana, Santolíquido, Diego, Argañaraz, Agustín, Barco, Eliana
Formato:	Artículo publishedVersion
Lenguaje:	Inglés
Publicado:	Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración 2018
Materias:	Corporate governance Regulation Organization for economic co-operation and development (OECD)
Acceso en línea:	https://hdl.handle.net/20.500.12219/4191
Aporte de:	Repositorio Institucional Digital de la UNaM (RIDUNAM) de Universidad Nacional de Misiones

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spelling	I77-R195-20.500.12219-41912024-03-20T11:21:38Z Analysis of corporate governance regulatory framework for Argentina Briozzo, Anahí E. Albanese, Diana Santolíquido, Diego Argañaraz, Agustín Barco, Eliana Corporate governance Regulation Organization for economic co-operation and development (OECD) Fil: Briozzo, Anahí E. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina. Fil: Briozzo, Anahí E. Universidad Nacional del Sur. Instituto de Investigaciones Económicas del Sur; Argentina. Fil: Briozzo, Anahí E. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Económicas del Sur; Argentina. Fil: Albanese, Diana. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina. Fil: Santolíquido, Diego. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina. Fil: Argañaraz, Agustín. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina. Corporate governance (CG) describes how a company should be managed, directed and controlled, which involves the roles of shareholders and directors of the company, and the integrity of financial reports. The aim of this paper is to analyze the CG regulatory framework for firms that make public offer of their securities on the Stock Markets of Argentina. The mandatory requirements are studied comparatively with the recommendations of the Organization for Economic Co-operation and Development (OECD). The analysis is grouped according to five dimensions: 1) the composition and operation of the board, 2) transparency and integrity of information, 3) related parties, ethics, conflicts of interest and corporate social responsibility, 4) protection of shareholders, and 5) risk measurement, management, and disclosure. Relevant aspects are the right to equal treatment of shareholders, including minority and foreign shareholders; the obligation to appoint an audit committee, in order to ensure the integrity of reporting accounting and financial reporting systems of the company, and the availability of appropriate control systems and, in particular, the emphasis on risk management systems. Finally, we observe overlap and duplication in reporting requirements, which takes us to consider the need for the revision of current legislation. 2018-02-01 info:eu-repo/semantics/article info:ar-repo/semantics/artículo info:eu-repo/semantics/publishedVersion https://hdl.handle.net/20.500.12219/4191 eng info:eu-repo/semantics/altIdentifier/urn/https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/143/79 info:eu-repo/semantics/altIdentifier/urn/https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/issue/view/13 info:eu-repo/semantics/openAccess application/pdf application/pdf 251 KB Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
institution	Universidad Nacional de Misiones
institution_str	I-77
repository_str	R-195
collection	Repositorio Institucional Digital de la UNaM (RIDUNAM)
language	Inglés
topic	Corporate governance Regulation Organization for economic co-operation and development (OECD)
spellingShingle	Corporate governance Regulation Organization for economic co-operation and development (OECD) Briozzo, Anahí E. Albanese, Diana Santolíquido, Diego Argañaraz, Agustín Barco, Eliana Analysis of corporate governance regulatory framework for Argentina
topic_facet	Corporate governance Regulation Organization for economic co-operation and development (OECD)
description	Fil: Briozzo, Anahí E. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina.
format	Artículo Artículo publishedVersion
author	Briozzo, Anahí E. Albanese, Diana Santolíquido, Diego Argañaraz, Agustín Barco, Eliana
author_facet	Briozzo, Anahí E. Albanese, Diana Santolíquido, Diego Argañaraz, Agustín Barco, Eliana
author_sort	Briozzo, Anahí E.
title	Analysis of corporate governance regulatory framework for Argentina
title_short	Analysis of corporate governance regulatory framework for Argentina
title_full	Analysis of corporate governance regulatory framework for Argentina
title_fullStr	Analysis of corporate governance regulatory framework for Argentina
title_full_unstemmed	Analysis of corporate governance regulatory framework for Argentina
title_sort	analysis of corporate governance regulatory framework for argentina
publisher	Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
publishDate	2018
url	https://hdl.handle.net/20.500.12219/4191
work_keys_str_mv	AT briozzoanahie analysisofcorporategovernanceregulatoryframeworkforargentina AT albanesediana analysisofcorporategovernanceregulatoryframeworkforargentina AT santoliquidodiego analysisofcorporategovernanceregulatoryframeworkforargentina AT arganarazagustin analysisofcorporategovernanceregulatoryframeworkforargentina AT barcoeliana analysisofcorporategovernanceregulatoryframeworkforargentina
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Analysis of corporate governance regulatory framework for Argentina

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