Desempeño financiero y tipología de profesionales en directorios de empresas brasileñas

Contenido principal del artículo

Carlos Alberto Cruzat Valenzuela
Andrea María Virginia King Domínguez
Luis Rodolfo Améstica Rivas

Resumen

Esta investigación tiene por objetivo medir la relación entre la diversidad profesional de los directorios y el desempeño financiero de las empresas bursátiles de Brasil con un modelo de regresión múltiple. El estudio es de carácter cuantitativo con un alcance explicativo de corte transversal, considerando las compañías cotizantes en el índice Ibovespa para los años 2017 y 2018. Asimismo, los desempeños de estas firmas se midieron a través de los indicadores financieros, ROA, ROE, y Margen de Utilidad. Los resultados revelan que existen directorios diversificados, pero no son estadísticamente significativos frente a los indicadores financieros ROA, ROE y Margen de Utilidad.  Sin embargo, se observa en promedio un 87,4% de diversidad profesional y un 49,5% de presencia de postgrados dentro del directorio. Además, las áreas de Ingeniería, Administración, Economía y Leyes predominan en la toma de decisiones.

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Detalles del artículo

Cómo citar
Cruzat Valenzuela, C. A., King Domínguez, A. M. V. ., & Améstica Rivas, L. R. (2021). Desempeño financiero y tipología de profesionales en directorios de empresas brasileñas . PODIUM, (39), 121–138. https://doi.org/10.31095/podium.2021.39.8
Sección
Artículos científicos
Biografía del autor/a

Carlos Alberto Cruzat Valenzuela, Universidad del Bío-Bío

Magíster en Gestión de Empresas, Universidad del Bío Bío. Docente – investigador, Universidad del Bío-Bío - Chile.

Andrea María Virginia King Domínguez, Universidad del Bío-Bío

Doctora en Administración y Dirección de Empresas, Universidad Politécnica de Cataluña. Docente – investigador, Universidad del Bío-Bío - Chile.

Luis Rodolfo Améstica Rivas, Universidad del Bío-Bío

Doctor en Administración y Dirección de Empresas, Universidad Politécnica de Cataluña. Docente – investigador, Universidad del Bío-Bío - Chile.

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