Resumen de La estructura del consejo, el control accionarial y la divulgación de información corporativa.
Guadalupe del Carmen Briano Turrent, Esther Castañón, Virginia Azuara, María Ávila
The objective of this paper is to obtain empirical evidence of the relationship between board composition, ownership concentration, and the level of corporate governance transparency in the most liquid listed companies of Latin America. The results show that the level of corporate transparency increases when the board is composed of a greater number of members, as well as a higher percentage of independent directors. Meanwhile, the concentration of ownership inhibits the level of transparency on corporate governance.
