"Factores que Inciden en una Mayor Transparencia de Gobernanza Corporativa en Empresas Cotizadas Latinoamericanas "

Abstract

Under the institutional theory approach, our work aims to obtain a comparative study of corporate governance transparency level on Latin American listed companies during 2004-2010 period. On the other hand, to identify those formal institutional factors that have a significant influence on corporate governance disclosure. The results indicate that legal system, board size, board composition, audit committee, size of the company, leverage, and industry type influence on corporate governance transparency on Latin American region.