Influência da governança corporativa no custo da dívida de companhias abertas familiares
The study verified the influence of corporate governance on the cost of debt of family owned companies. To this end, a descriptive, documentary and quantitative research was conducted on a sample of family companies that had data available for the period from 2012 to 2017. To measure the cost of deb...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | Brasil |
| Institución: | Universidade Federal do Ceará (UFC) |
| Repositorio: | Repositório Institucional da Universidade Federal do Ceará (UFC) |
| Idioma: | portugués |
| OAI Identifier: | oai:repositorio.ufc.br:riufc/52500 |
| Acceso en línea: | http://www.repositorio.ufc.br/handle/riufc/52500 |
| Access Level: | acceso abierto |
| Palabra clave: | Governança corporativa Conselho de administração Membros independentes Custo da dívida Companhias abertas familiares |
| Sumario: | The study verified the influence of corporate governance on the cost of debt of family owned companies. To this end, a descriptive, documentary and quantitative research was conducted on a sample of family companies that had data available for the period from 2012 to 2017. To measure the cost of debt, the ratio between financial expenses and the liability was identified. For corporate governance were used: a) adherence to the new market; b) have independent members on the board of directors; c) percentage of independent board members; d) majority of independent board members; e) non-duality as CEO and chairman. The results showed that corporate governance does not influence a reduction in the cost of debt in family businesses. |
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