El due diligence y la responsabilidad social del contador público frente a las fusiones y escisiones empresariales
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Universidad de Manizales
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Descripción
El presente acápite, surge como una posible respuesta a las constantes preguntas que día a día se hacen aquellas personas que viven preocupadas por el perfeccionamiento económico de las empresas, y de ver cómo la Gobernabilidad Corporativa se ha quedado sólo en retorica; ya que hemos logrado detectar que la gran mayoría de empresas que poseen códigos de buen gobierno en Colombia, lo hacen sólo por cumplir con la normatividad vigente, razón por la cual los inversionistas se abstienen de invertir en nuevas empresas o en empresas en marcha, y todo porque éstas no le garantizan la su- pervivencia futura de sus inversiones, es por ello que ante esta panorámica surge un nuevo concepto que servirá de guía perfecta para poder realizar operaciones de fusiones, adquisiciones, asociaciones de participación, alianzas estratégicas y escisiones, con el fin de evitar la quiebra de muchas empresas, y este concepto no es otro que el Due Diligence el cual es muy conocido en los países con un grado de desarrollo económico superior, y que ha servido para llevar a cabo una serie de negociaciones empresariales mundiales, logrando para los inversionistas la expansión de su economía y de sus portafolios de inversión.
In this paper, I suggest a possible answer to the current questions that are asked to those people preoccupied by the constant economic improvement of their organizations, and that see how corporative governability has turned into mere rhetorics since we have seen that the majority of organizations that have good government codes in Colombia, only have them to comply with current norms, and for this reason investors do not invest in new business or in businesses which are operating and all this because these businesses can not guarantee the future survival of their investments. Due to this, it appears a new concept that can work as a perfect guide to facilitate fusion, acquisition, associations of participation, strategic partnerships or excisions, which try to avoid the bankruptcy. This concept is Due Diligence well known in countries with a higher degree of economic development, and it has been used to do a series of global negotiations, generating the expansion of the economy and the investment portfolios of the investors.
In this paper, I suggest a possible answer to the current questions that are asked to those people preoccupied by the constant economic improvement of their organizations, and that see how corporative governability has turned into mere rhetorics since we have seen that the majority of organizations that have good government codes in Colombia, only have them to comply with current norms, and for this reason investors do not invest in new business or in businesses which are operating and all this because these businesses can not guarantee the future survival of their investments. Due to this, it appears a new concept that can work as a perfect guide to facilitate fusion, acquisition, associations of participation, strategic partnerships or excisions, which try to avoid the bankruptcy. This concept is Due Diligence well known in countries with a higher degree of economic development, and it has been used to do a series of global negotiations, generating the expansion of the economy and the investment portfolios of the investors.
Palabras clave
Due diligence, Portafolio de inversión, Expansión económica, Gobernabilidad corporativa, Códigos de buen gobierno, Fusiones, Adquisiciones, Escisiones, Asociaciones En participación, Alianzas estratégicas, Due diligence, Investment portfolio, Economic expansion, Corporative governability, Good government co- des, Fusions, Acquisitions, Excisions, Partnership associations, Strategic alliances
Citación
Cano Morales, A. M. (2009). El due diligence y la responsabilidad social del contador público frente a las fusiones y escisiones empresariales. Revista Lúmina, (09). Págs. 123-145