Examinando por Autor "Moraga Flores, Hugo"

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    Index to degree of adhesion to good practices of corporate governance and their effect on financial performance: evidence for Chilean companies
    (Taylor and Francis Ltd., 2023) Oyarce, José Navarrete; Moraga Flores, Hugo; Mardones, Juan Gallegos
    Over recent decades, numerous financial crises have affected the global economy, which were caused by the lack of ethical values and conflicts of interest amongst the leaders of organisations. To protect organisations and their interest groups, regulators have developed norms to discourage and prohibit unethical practices through promotion of good practices of corporate governance. However, the literature on good corporate governance practices focuses mainly on developed economies without considering the challenges of developing countries. Therefore, this research proposes an index to measure the degree of adherence to good corporate governance practices in an emerging economy, like Chile, and estimate its effect on the financial performance of companies. Through a panel analysis, this research provides evidence that shows the existence of a positive and significant relationship between this index and financial performance of organisations, as well as a persistence of its benefits over time when companies adopt good practices. © 2022 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.
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    Index to degree of adhesion to good practices of corporate governance and their effect on financial performance: evidence for Chilean companies
    (Taylor and Francis Ltd., 2023) Navarrete Oyarce, José; Moraga Flores, Hugo; Gallegos Mardones, Juan
    Over recent decades, numerous financial crises have affected the global economy, which were caused by the lack of ethical values and conflicts of interest amongst the leaders of organisations. To protect organisations and their interest groups, regulators have developed norms to discourage and prohibit unethical practices through promotion of good practices of corporate governance. However, the literature on good corporate governance practices focuses mainly on developed economies without considering the challenges of developing countries. Therefore, this research proposes an index to measure the degree of adherence to good corporate governance practices in an emerging economy, like Chile, and estimate its effect on the financial performance of companies. Through a panel analysis, this research provides evidence that shows the existence of a positive and significant relationship between this index and financial performance of organisations, as well as a persistence of its benefits over time when companies adopt good practices. © 2022 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.
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    Tratamiento tributario de la RSE en las empresas chilenas a través del caso de venta de desechos
    (Universidad Andrés Bello, 2022) Benavente Echeverría, Isabel; Ferreira Pedraza, Valeska; Moraga Flores, Hugo; Facultad de Economía y Negocios
    Este estudio examina la Responsabilidad Social Empresarial desde la perspectiva del impuesto corporativo, presentando los ingresos generados por el tratamiento de residuos con características ambientales y los costos en que incurren las empresas para cumplir con diversas normativas y programas de responsabilidad social empresarial. Explica qué es la responsabilidad social empresarial y cómo ha evolucionado desde la perspectiva de algunos autores. Se estudió la Circular N° 53 de fecha 10 de agosto de 2020 para profundizar y aclarar el tratamiento tributario de los gastos de responsabilidad social empresarial, que se incluye en el Artículo 31, Numeral 4, N° 13 de la Ley de impuesto a la renta que permite de deducción de gastos derivados de compromisos medio ambientales. También se presenta un caso como ejemplo de tratamiento tributario que debe realizar una empresa que dispone adecuadamente los residuos a través de recicladores de base y otros tipos de gestor medio ambiental.