Pilar v del buen gobierno corporativo y su relación en el valor de las acciones de las empresas de seguros
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Date
2023
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Universidad Nacional de Trujillo
Abstract
La siguiente investigación tiene por objetivo evaluar la relación del Buen Gobierno corporativo en el valor de las acciones de las Empresas de Seguros que se encuentran listadas en la BVL, siendo la base de los principios de cumplimiento el “Código del Buen Gobierno Corporativo para las Sociedades Peruanas”. El estudio se llevó se desarrolló con los años desde el 2019 al 2021, se tomó como muestra 15 empresas de Seguros, La siguiente investigación se desarrolló bajo el uso del método científico Deductivo-Inductivo, se escogió emplear el Diseño no experimental longitudinal descriptivo correlacional, donde las variables no se manipularán, solo se analizará el comportamiento de estas. El análisis se basó en el grado de acatamiento de los principios del Pilar V, se realizó un conteo para conocer el grado de cumplimiento respecto al año anterior por cada empresa, seguidamente se hizo un cuadro de comparación para ver el avance de cotización de las empresas por cada año y de esa manera ver la relación del cumplimiento de los principios más la cotización en el mismo año. Para finalizar la aplicación de los principios del Pilar V “Transparencia de Información” no tiene una relación directa en el valor de las acciones de las compañías de Seguros listadas en la BVL. La aplicación de todos los principios del Buen Gobierno Corporativo, es opcional para las organizaciones si desean o no aplicarlo; sin embargo, sería adecuado que sea de uso obligatorio porque de esa manera generan mayor seguridad y confianza.
ABSTRACT The objective of this investigation is to evaluate the relationship of Good Corporate Governance in the value of the shares of the Insurance Companies that are listed in the BVL, being the basis of the principles of compliance the "Code of Good Corporate Governance for Companies Peruvians”. The study was carried out over the years from 2019 to 2021, 15 Insurance companies were taken as a sample, The following investigation was developed under the use of the Deductive-Inductive scientific method, it was chosen to use the Non-experimental Longitudinal Descriptive Correlational Design, where the variables will not be manipulated, only their behavior will be analyzed. The analysis was based on the degree of compliance with the principles of Pillar V, a count was carried out to know the degree of compliance with respect to the previous year by each company, then a comparison table was made to see the progress of companies' listings. for each year and in this way see the relation of compliance with the principles plus the contribution in the same year. To finalize the application of the principles of Pillar V "Transparency of Information" does not have a direct relationship in the value of the shares of the Insurance companies listed in the BVL. The application of all the principles of Good Corporate Governance is optional for organizations if they wish to apply it or not; however, it would be appropriate for it to be mandatory because that way they generate greater security and confidence.
ABSTRACT The objective of this investigation is to evaluate the relationship of Good Corporate Governance in the value of the shares of the Insurance Companies that are listed in the BVL, being the basis of the principles of compliance the "Code of Good Corporate Governance for Companies Peruvians”. The study was carried out over the years from 2019 to 2021, 15 Insurance companies were taken as a sample, The following investigation was developed under the use of the Deductive-Inductive scientific method, it was chosen to use the Non-experimental Longitudinal Descriptive Correlational Design, where the variables will not be manipulated, only their behavior will be analyzed. The analysis was based on the degree of compliance with the principles of Pillar V, a count was carried out to know the degree of compliance with respect to the previous year by each company, then a comparison table was made to see the progress of companies' listings. for each year and in this way see the relation of compliance with the principles plus the contribution in the same year. To finalize the application of the principles of Pillar V "Transparency of Information" does not have a direct relationship in the value of the shares of the Insurance companies listed in the BVL. The application of all the principles of Good Corporate Governance is optional for organizations if they wish to apply it or not; however, it would be appropriate for it to be mandatory because that way they generate greater security and confidence.
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Keywords
Gobierno corporativo, Bolsa de Valores de Lima, Empresa de seguros