Mecanismos Externos de Governança Corporativa no Brasil Outros Idiomas

ID:
49409
Resumo:
Casos de escândalo envolvendo fracas práticas de governança corporativa (GC) são destaques em vários países, especialmente no Brasil. Este artigo tem como objetivo realçar a importância dos mecanismos externos de GC e a necessidade de se desenvolver mais estudos acerca desse tema no país. Por meio do levantamento bibliométrico, com análise de 432 artigos nacionais e internacionais, no período de 1990 a 2016, foi possível verificar que, no Brasil, há apenas seis estudos que citam os mecanismos externos de GC, mas apenas um deles operacionaliza esses mecanismos empiricamente. Em contrapartida, nos Estados Unidos, na China e na Inglaterra, há um avanço nos artigos a respeito do tema, justamente pelo comprometimento com as práticas de GC das empresas. Com os achados desta pesquisa, pretendeu-se contribuir, teórica e empiricamente, com a descrição do estado da arte das pesquisas referentes aos mecanismos externos de GC no Brasil e no mundo, a síntese do papel dos mecanismos externos como ferramentas complementares da transparência e da boa GC, e a indicação de futuras possibilidades de pesquisas que aprofundem a avaliação dos mecanismos externos e da interação deles com os mecanismos internos na redução de assimetrias de informação e de interesse entre os agentes envolvidos.
Citação ABNT:
BUENO, G.; NASCIMENTO, K.; LANA, J.; GAMA, M. A. B.; MARCON, R. Mecanismos Externos de Governança Corporativa no Brasil . Contabilidade, Gestão e Governança, v. 21, n. 1, p. 120-141, 2018.
Citação APA:
Bueno, G., Nascimento, K., Lana, J., Gama, M. A. B., & Marcon, R. (2018). Mecanismos Externos de Governança Corporativa no Brasil . Contabilidade, Gestão e Governança, 21(1), 120-141.
DOI:
http://dx.doi.org/10.21714/1984-3925_2018v21n1a7
Link Permanente:
http://www.spell.org.br/documentos/ver/49409/mecanismos-externos-de-governanca-corporativa-no-brasil-/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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