Divulgación de información y gobierno corporativo: evidencia de empresas listadas en el IBrX-100
DOI:
https://doi.org/10.21680/2176-9036.2024v16n2ID32014Palabras clave:
Revelación de Información, Gobierno Corporativo, IBrX-100Resumen
Objetivo: Analizar la relación entre el gobierno corporativo y el nivel de divulgación de información de las empresas listadas en el IBrX-100.
Metodología: Estudio descriptivo, exploratorio y cuantitativo, en el que se caracteriza como documental el procedimiento de recolección de datos desde 2016 hasta 2020, que es el período estudiado, haciendo uso de la técnica de análisis de contenido y software Economática®, [B]³ y el Mercado de Valores Comisión. La muestra final está formada por 61 empresas. Para el análisis de los datos, se utilizaron el coeficiente de correlación de rangos de Spearman y la regresión de datos de panel, ambos realizados con el software RStudio.
Resultados: La evidencia muestra que el Índice de Divulgación de Información (IDI) sufrió pocas fluctuaciones durante el período analizado, alcanzando un valor promedio total de 0,7754, con los promedios más alto y más bajo de 0,7787 y 0,7691, respectivamente. En cuanto a la relación de la IDI con las variables de gobierno corporativo, los hallazgos indicaron que no existe una relación positiva significativa entre el tamaño del directorio, la independencia del directorio, los roles duales del director general y los inversionistas institucionales con la IDI, pero sí una relación significativa. relación positiva entre la diversidad de género del directorio con la IDI. Estos resultados son consistentes con estudios ya realizados a nivel internacional.
Contribuciones del Estudio: La presente investigación contribuye a la literatura actual al proporcionar hallazgos empíricos sobre la relación de la estructura de gobierno corporativo en la práctica de divulgación de información por parte de las empresas que cotizan en bolsa en Brasil, siendo útil en la toma de decisiones de las partes interesadas y en la definición de los miembros para componer el directorio de la empresa. Además, este estudio agrega el hallazgo empírico sobre la relación positiva encontrada entre las directoras y la divulgación de información.
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