Repositorio Institucional Universidad EAFIT ::Examinando por Materia "Altman"

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Impacto de las prácticas de gobierno corporativo en la probabilidad de incumplimiento de las empresas colombianas
(Universidad EAFIT, 2022) Escobar Marín, William; Zapata Pérez, Manuel; Gaitán Riaño, Sandra Constanza; Téllez Falla, Diego Fernando
The implementation of good corporate governance practices is one of the most encouraged strategies in companies today. In the present thesis, the impact that the application of these best practices can have on the probability of bankruptcy for no-financial companies in Colombia is studied. A data panel model is made considering the Survey of Best Country Government Practices of the Financial Superintendence of Colombia and the probability of default, measured through the Z”-Score of the Altman’s model, the above for a sample of companies from different economic sectors between the years 2015 to 2021. The relationship between best practices and the probability of non-compliance is presented in order to give recommendations for financial management and corporate governance, in the same way limitations and recommendations are presented for future lines of research on the subject.