<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0121-6805</journal-id>
<journal-title><![CDATA[Revista Facultad de Ciencias Económicas: Investigación y Reflexión]]></journal-title>
<abbrev-journal-title><![CDATA[Rev.fac.cienc.econ.]]></abbrev-journal-title>
<issn>0121-6805</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Ciencias Económicas Universidad Militar Nueva Granada]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0121-68052018000200085</article-id>
<article-id pub-id-type="doi">10.18359/rfce.2731</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[RELACIÓN ENTRE GOBIERNO CORPORATIVO Y DESEMPEÑO FINANCIERO: EVIDENCIA PARA LAS EMPRESAS COLOMBIANAS DURANTE EL PERIODO DE 2006 A 2013]]></article-title>
<article-title xml:lang="en"><![CDATA[RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE: EVIDENCE FOR COLOMBIAN COMPANIES IN THE 2006-2013 PERIOD]]></article-title>
<article-title xml:lang="pt"><![CDATA[RELAÇÃO ENTRE GOVERNO CORPORATIVO E DESEMPENHO FINANCEIRO: EVIDÊNCIA PARA AS EMPRESAS COLOMBIANAS DURANTE O PERÍODO DE 2006 A 2013]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[PINZÓN]]></surname>
<given-names><![CDATA[JOSÉ VÍCTOR]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[ROSERO]]></surname>
<given-names><![CDATA[OMAR GIOVANNI]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[ZAPATA]]></surname>
<given-names><![CDATA[CARLOS ANDRÉS]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional de Colombia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,orosero@ut.edu.co  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Externado de Colombia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<volume>26</volume>
<numero>2</numero>
<fpage>85</fpage>
<lpage>97</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-68052018000200085&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-68052018000200085&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-68052018000200085&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Los atributos de gobierno corporativo de una empresa son de gran importancia para sus inversionistas, debido a la relación que estos guardan con el desempeño financiero. Este trabajo busca soportar la evidencia internacional sobre tal relación y justifica la implementación de buenas prácticas de gobierno corporativo en las empresas colombianas que cotizan en el mercado de valores. Para ello, se implementa conjuntamente un análisis no lineal de componentes principales y el método generalizado de momentos. En este ejercicio, se extraen las complejas dimensiones de gobierno corporativo a través de sus relaciones locales y, luego, se evalúa su relación con los indicadores de desempeño financiero: ROA y Q de Tobin.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The attributes of a company's corporate governance are quite important to its investors due to its relationship with financial performance. This paper seeks to support international evidence on such relationship and justifies the implementation of good corporate governance practices in listed Colombian companies. For this, a non-linear principal component analysis and the generalized method of moments are jointly implemented. In this exercise, the complex dimensions of corporate governance are deduced from its local relations and, then, their relationship with financial performance indicators ROA and Tobin's Q is assessed.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Os atributos de governo corporativo de uma empresa são de grande importância para seus investidores devido à relação que estes têm com o desempenho financeiro. Este trabalho pretende apoiar a evidência internacional sobre essa relação e justifica a implantação de boas práticas de governo corporativo nas empresas colombianas que cotam no mercado de valores. Para isso, é estabelecida conjuntamente uma análise não linear de componentes principais e o método generalizado de momentos. Nesse exercício, são extraídas as complexas dimensões de governo corporativo por meio de suas relações locais e, em seguida, é avaliada sua relação com os indicadores de desempenho financeiro: ROA e Q de Tobin.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[desempeño financiero]]></kwd>
<kwd lng="es"><![CDATA[gobierno corporativo]]></kwd>
<kwd lng="es"><![CDATA[análisis no lineal de componentes principales]]></kwd>
<kwd lng="en"><![CDATA[corporate governance]]></kwd>
<kwd lng="en"><![CDATA[financial performance]]></kwd>
<kwd lng="en"><![CDATA[non-linear principal component analysis]]></kwd>
<kwd lng="pt"><![CDATA[desempenho financeiro]]></kwd>
<kwd lng="pt"><![CDATA[governo corporativo]]></kwd>
<kwd lng="pt"><![CDATA[análise não linear de componentes principais]]></kwd>
</kwd-group>
</article-meta>
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