Análisis comparativo de las recomendaciones de los códigos de buen gobierno publicados en España
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Abstract
In recent years, we have moved from a stable and predictable environment to a situation of constant changes, strong competition and uncertainty, and where there is a fuzzy boundary line between the criminal and the purely unscrupulous. The States have therefore considered extra measures to control how the management team carries out its duties in order to detect overambitious profit management by means of the socalled good governance practices of the company. In Spain, these recommendations were set out in the Olivencia and Aldama reports, and recently in the Draft Unified Code of Recommendations Regarding Good Practices in Listed Companies. This paper aims to investigate whether there are differences between the recommendations of the different codes and whether these will force the companies to restructure their Board of Directors in relation to its structure, organisation and operating, along with the Auditing Commissions. We will therefore compare the most important and referential contents of these codes on those issues.
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