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| Tekijä: | Price, R. Roman, F.J. Rountree, B. |
| Otsikko: | The impact of governance reform on performance and transparency |
| Lehti: | Journal of Financial Economics
2011 : JAN, VOL. 99:1, p. 76-96 |
| Asiasana: | Latin America Mexico corporate governance earnings management dividend policy company performance |
| Vapaa asiasana: | transparency |
| Kieli: | eng |
| Tiivistelmä: | Using compliance data from the Code of 'best' corporate practices of Mexico as a measure of corporate governance strength, this study explores the influence of the country's efforts in improving corporate governance on firm performance (here as: f-perf.) and transparency (as: trnpy). There is found a significant increase in compliance from 2000 to 2004, indicating that Mexican companies see non-compliance as costly. However, there is found no association between the governance index and f-perf., nor is there a relation with trnpy. etc. It is concluded that the associations are the direct result of the institutional features of the Mexican business environment. |
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