Riesgos Financieros Empresariales De Gobierno Corporativo En Las Pymes Colombianas

Abstract

Business financial risks and corporate governance failures are issues of great relevance in the business environment, especially in the case of Colombian small and medium-sized companies (SMEs). These aspects can have a significant impact on the stability and growth of the entities. as well as its ability to face the challenges of the current market, it is important to recognize that Colombia. SMEs also face shortcomings in terms of corporate governance, which implies a deficient management and control structure in decision-making. These shortcomings can manifest themselves in the lack of transparency in financial information, the absence of clear risk management policies, the inadequate separation of functions between governing bodies and executive management, as well as the lack of an accountability framework. and effective supervision.