Gobierno corporativo y desempeño financiero de las empresas más importantes del mercado bursátil chileno

This research analyzes the degree of adoption and homogeneity of Corporate Governance practices by the most important companies in the Chilean stock market, represented by the companies that make up the Selective Stock Price Index and whether this adoption affects performance variables financial. Continuity and new results were also made to previous research (Silva, 2015, García, 2014, Moraga et al, 2015). To achieve the objective, a descriptive study was carried out and statistical tools were applied, such as the coefficient of variation and non-parametric tests such as Kruskal Wallis, which established that there are significant differences in the adoption of corporate governance practices depending on whether they belong to the IPSA. In addition, Spearman’s Rho was applied, which established that there is no significant relationship between the degree of adoption and financial variables such as Tobin’s Q, the variable of return and return on equity, regardless of their membership to the Selective Stock Price Index.