La influencia del gobierno corporativo en la rentabilidad de las empresas españolas
- García Meca, Emma
- Sánchez Ballesta, Juan Pedro
ISSN: 0006-6249
Año de publicación: 2004
Título del ejemplar: El gobierno de la empresa
Volumen: 59
Número: 182
Páginas: 305-322
Tipo: Artículo
Otras publicaciones en: Boletín de estudios económicos
Resumen
Corporate governance is an important field of research, due to its relevance over firm value and companies'performance. The aim of this study is to examine the relationship between corporate governance and profit ability over a sample of Spanish firms during the years 2000-2002. The effect of intangibles on performance will be also analysed in this study. The results show that intangibles, auditor's opinion, ownership concentration and insider ownership influence Spanish firm's profitability.