%0 Journal Article %T Influencia del gobierno corporativo en el costo de capital proveniente de la emisión de deuda %J ESTUDIOS GERENCIALES;Vol. 30 No. 130 %D 2014 %@ 01235923 %U http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1767 %X This paper studies the relationship between the implementation of corporate governance practices, as defined in the code of best corporate practices (Código País), and the cost of debt capital from companies listed on the Stock Exchange of Colombia. Using regression models, evidence was found suggesting the existence of an inverse relationship between the level of implementation of corporate governance practices and the cost of financial debt issuers (companies in utilities and the real sector). There was no evidence to support such conclusion in the financial sector. %K Facultad de Ciencias Administrativas y Económicas %K Producción intelectual registrada - Universidad Icesi %K Gobierno corporativo %K Costos de capital %K Empresas %K Deuda %K Corporate governance %K Corporate governance index %~ GOEDOC, SUB GOETTINGEN