Lineamientos De Gobierno Corporativo En Revelaci N Y Transparencia
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Lineamientos De Gobierno Corporativo En Revelaci N Y Transparencia
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Author : Guzmán Vásquez
language : es
Publisher: Editorial CESA
Release Date : 2016-09-02
Lineamientos De Gobierno Corporativo En Revelaci N Y Transparencia written by Guzmán Vásquez and has been published by Editorial CESA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-09-02 with Business & Economics categories.
La revelación de información y la transparencia corporativa reducen las asimetrías de información entre los emisores y los demás actores en los mercados de capitales. Por lo tanto, estas prácticas facilitan el funcionamiento de estos mercados, permiten una asignación más eficiente de los recursos en los proyectos de mayor generación de valor, favorecen la construcción de confianza con los inversionistas, así como la reducción de los costos de financiación de las empresas, la financiación de oportunidades de crecimiento rentables y, en última instancia, la creación de riqueza para los accionistas en particular, y para los diferentes grupos de interés alrededor de la empresa y la sociedad en general. En este documento se discuten los argumentos teóricos y la evidencia empírica que soportan tales afirmaciones, buscando con ello una mayor comprensión acerca de la importancia que conlleva implementar buenas prácticas de gobierno que permitan reducir la opacidad de las empresas. Sin embargo, el valor fundamental de esta publicación consiste en centrar la atención en lo que es aconsejable revelar. Las empresas que buscan mayor transparencia frente a sus potenciales inversionistas y grupos de interés concuerdan en la necesidad y las bondades de hacerlo, pero en ocasiones no tienen claro qué tipo de información es conveniente comunicar, cuáles documentos serán mayormente valorados por sus contrapartes, y lo que esperan encontrar en ellos. Esta iniciativa es válida y pertinente si se tiene en cuenta que los organismos multilaterales y los lineamientos de buen gobierno ofrecidos en el ámbito internacional destacan de manera recurrente la revelación de inlormación y la transparencia como parte de las buenas prácticas que las empresas deben implementar para fortalecer sus sistemas de gobierno. Además, subrayan la importancia de revelar información material.
Lineamientos De Gobierno Corporativo En Revelaci N Y Transparencia
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Author : Alexander Guzmán Vásquez
language : es
Publisher:
Release Date : 2016
Lineamientos De Gobierno Corporativo En Revelaci N Y Transparencia written by Alexander Guzmán Vásquez and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
Building Effective Governments
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Author : Marianela Armijo
language : en
Publisher: Inter-American Development Bank
Release Date : 2015-07-09
Building Effective Governments written by Marianela Armijo and has been published by Inter-American Development Bank this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-09 with Political Science categories.
Improving public services, using State resources efficiently, and managing State agencies effectively have been ongoing concerns of Latin American and Caribbean (LAC) governments since the beginning of this century. Government officials are now paying closer attention to the results obtained by their administrations. Citizens are now demanding not only universality but also quality in the services that the State provides (e.g., education, healthcare, and legal services). To meet this growing demand for public sector effectiveness, governments have formulated new laws, created or modified institutions, and implemented innovative management methodologies and instruments.Based on data gathered in 24 countries, this book analyzes the current situation, the progress made, and the challenges still facing the governments of the region in their efforts to achieve more effective public administrations.
Public Financial Management In Latin America
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Author : Mario Pessoa
language : en
Publisher: Inter-American Development Bank
Release Date : 2015-08-24
Public Financial Management In Latin America written by Mario Pessoa and has been published by Inter-American Development Bank this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-24 with Political Science categories.
The efficiency, effectiveness, and transparency of public financial management in Latin America is critical for the supervision of public resources, fiscal stability, and sustainable economic development. In recent years, the countries of Latin America have embraced reforms in public financial management and have made many important advances; however, many challenges remain. This book brings together the knowledge and experiences of IMF and IDB staff and representatives from 16 governments in the region to document these reforms, and examines the experiences and lessons learned. It is a valuable resource for those looking at issues in public financial management.
Ejecutivos De Finanzas
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Author :
language : es
Publisher:
Release Date : 2001
Ejecutivos De Finanzas written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Corporations categories.
The International Classification Of Nonprofit Organizations Icnpo Revision 1 0
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Author : Lester M. Salamon
language : en
Publisher:
Release Date : 1996-06
The International Classification Of Nonprofit Organizations Icnpo Revision 1 0 written by Lester M. Salamon and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-06 with categories.
Open Government
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Author : Mila Gascó-Hernández
language : en
Publisher: Springer Science & Business Media
Release Date : 2014-02-21
Open Government written by Mila Gascó-Hernández and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-02-21 with Law categories.
On January 2009, President Obama signed the Memorandum on Transparency and Open Government. The memorandum declares the new Administration’s commitment to creating an unprecedented level of openness in Government and establishing a system linking three principles: transparency, public participation and collaboration. Since then, federal agencies in the United States and public administrations around the world have embarked on open government initiatives and have worked to redefine their relationship with citizens and with each other. On September 20th, 2011, eight governments gathered in New York City to launch the Open Government Partnership, a new multilateral initiative to promote open government. The benefits attributed to open government are many and by no means universally shared. They include the claims that open government leads to more effective decision making and services, safeguards against corruption, enables public scrutiny, and promotes citizens’ trust in government. However, the speed of events and pressure to implement has given rise to confusion and ambiguity. Although many of the initiatives have been based on opening data and on promoting open action, governments have followed different directions and interpretations when it has come to implement them and development of open government has become unequal and heterogeneous. This book provides a comprehensive study of recent major developments of open government around the world, and analyzes the importance of open government efforts for public governance, making it of interest to academics and practitioners worldwide.
Corporate Governance
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Author : Robert A. G. Monks
language : en
Publisher: Wiley-Blackwell
Release Date : 2003-12-19
Corporate Governance written by Robert A. G. Monks and has been published by Wiley-Blackwell this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-12-19 with Business & Economics categories.
In the wake of the dramatic series of corporate meltdowns: Enron; Tyco; Adelphia; WorldCom; the timely new edition of this successful text provides students and business professionals with a welcome update of the key issues facing managers, boards of directors, investors, and shareholders. In addition to its authoritative overview of the history, the myth and the reality of corporate governance, this new edition has been updated to include: analysis of the latest cases of corporate disaster; An overview of corporate governance guidelines and codes of practice in developing and emerging markets new cases: Adelphia; Arthur Andersen; Tyco Laboratories; Worldcom; Gerstner's pay packet at IBM Once again in the new edition of their textbook, Robert A. G. Monks and Nell Minow show clearly the role of corporate governance in making sure the right questions are asked and the necessary checks and balances in place to protect the long-term, sustainable value of the enterprise. A CD-ROM containing a comprehensive case study of the Enron collapse, complete with senate hearings and video footage, accompanies the text. Further lecturer resources and links are available at www.blackwellpublishing.com/monks
Handbook On International Corporate Governance
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Author : Chris A. Mallin
language : en
Publisher: Edward Elgar Publishing
Release Date : 2006-01-01
Handbook On International Corporate Governance written by Chris A. Mallin and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-01-01 with Business & Economics categories.
This major Handbook provides a comprehensive analysis of the development of corporate governance across a range of countries including Australia, Germany, India, Italy, Japan, Poland, Russia, South Africa, Spain, Turkey and the UK. Whilst the stage in the corporate governance life cycle may vary from country to country, there are certain core features which emerge such as the importance of transparency, disclosure, accountability of directors and protection of minority shareholders rights. With contributions by leading academics and practitioners in the field of corporate governance, the Handbook on International Corporate Governance provides an eloquent insight into the evolution of corporate governance in countries with diverse cultural, economic and legal systems.
Transfer Pricing And Developing Economies
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Author : Joel Cooper
language : en
Publisher: World Bank Publications
Release Date : 2017-01-05
Transfer Pricing And Developing Economies written by Joel Cooper and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-05 with Business & Economics categories.
Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.