Resumo

PARDO-LOPEZ, Steven. Valuation Practices and Corporate Governance: Means for the Resignification of Control in Colombian Companies. Cuad. Contab. [online]. 2015, vol.16, n.40, pp.205-231. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc16-40.pvgc.

The processes involving the convergence towards the International Financial Reporting Standards (IFRS) and the adoption of the English corporate governance (CG) model present in Colombia during recent years, have contributed to the structuring of a context where finances have increased their significance in the definition of relationships between corporate agents. In this way, this article aims to contribute with elements for the understanding of paper in the valuation and corporate governance practices in the redefinition of the Colombian corporate reality, with an emphasis on reasonable cost and the English CG model. We conclude that the valuation and CG practices, aligned with a static view of the company have consolidated as references in Colombia due to its vital role that favors financial liberalization and the strengthening of the relationship between the company and the financial markets. This is achieved by means of changing the notion of control of agreements in companies and influence the increase of negotiation asymmetries in favor of the owners of the financial capital.

Palavras-chave : Corporate governance; valuation approaches; reasonable cost; control; stakeholder and financial markets.

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