... shows accountability and board efficacy significantly increase FDI bilateral flows in Latin America. Investor protection only positively influences the FDI bilateral flow if it is from the home country. Originality/value The literature on the relationship between FDI and corporate governance...

... and Asia, leaving a research gap in other regions, including Latin America (Latapí Agudelo et al., 2019). In addition to this section, the paper is structured as follows: Section 2 presents the theoretical foundation, while Section 3 outlines the methodological procedures used to obtain...

... rights only Latin América Corruption Legitimacy Corporate governance Information disclosure Globally, multinational enterprises (MNEs) face pressure to disclose more and better information about their governance practices (WEF, 2022). Disclosure of corporate governance (CG)-related...

... perspective on the impacts of sovereign rating on companies’ performance in Latin America, considering that the rating agencies’ reports assume a determining role in the decision-making of individual and institutional investors. We found that Latin American firms performed better when their countries had...

... level of governance. Originality/value The study demonstrates that female presence on boards has a positive impact on firms’ financial performance, but the degree of diversity impacts differently ROE and Tobin’s Q. These findings are based on a study of an emerging economy in Latin America, and data...

... only Latin America Implementation Content analysis Sustainable development goals 2030 Agenda SDG Building on the millennium development goals (MDGs), the world leaders at the United Nations (UN) adopted, in September 2015, the 2030 Agenda for Sustainable Development (UN, 2015...

.... First, it brings new descriptive evidence on CSR practices in Latin America. Second, it uses a broader and novel definition of firm performance, which is aimed at capturing developing countries’ business dynamics as well as at overcoming data limitations. Finally, it reassesses and extends the empirical...

... empirically investigating the relationship between CG and cost of capital in Latin America. © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Disclosure Corporate governance Board of directors Ownership Cost of capital Latin America...

...Gilbert Lenssen; Luk Van Wassenhove; Simon Pickard; Joris‐Johann Lenssen; Luis Perera Aldama; Adrián Zicari Purpose The purpose of this paper is to present a collection of ongoing experiences with a value‐added reporting model in Latin America, positing its pertinence with regards to CSR...