<b>Corporative government and organizational performance: Study description on the topic</b> - doi: 10.4025/enfoque.v28i2.9798

  • Rosemary Gelatti Backes Faculdades Integradas Machado de Assis (FIMA-RS)
  • Márcia Bianchi Universidade Federal do Rio Grande do Sul (UFRGS)
  • Verenise Rathke Faculdades Integradas Machado de Assis (FIMA-RS)
  • Viviane Joseli Kruger Gassen Faculdades Integradas Machado de Assis (FIMA-RS)
Keywords: Corporate Governance, Organizational Performance, Value Creation

Abstract

This study presents some studies which had the objective to find empirical evidences corroborating with the affirmation thatthe corporate governance is beneficial to the performance of companies as well as analyzing their main results. Theresearch uses the deductive method and is qualified as a descriptive and documental research, applied trough a study ofmultiple case, the selection of the studies considered the criterion of intentionality, being selected twelve studies, for whichwere prioritized the description of the objective, the research method adopted and the principal results, performing theirrespective analysis. With respect to the techniques of data analysis, most studies (ten) included statistical tests ofcorrelation between variables, being utilized variables related with performance, measured trough economic and financialindexes over book value, over market value (Tobin’s Q and asset price) and considering the improvement of the access ofcapital. Were verified in most presented studies, that the results confirmed the theory which considers the practices of beneficial corporate governance for organizations, which reinforces the argument that a management based on ethics,transparency and credibility among the stakeholders is a relevant factor for value creation.

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Published
2010-03-26
How to Cite
Backes, R. G., Bianchi, M., Rathke, V., & Gassen, V. J. K. (2010). <b>Corporative government and organizational performance: Study description on the topic</b&gt; - doi: 10.4025/enfoque.v28i2.9798. Enfoque: Reflexão Contábil, 28(2), 59-73. https://doi.org/10.4025/enfoque.v28i2.9798
Section
Original Articles