La pugna entre el shareholder primacy model y la stakeholder theory en la doctrina y práctica anglosajona. Estado de la cuestión
Abstract
There exists a struggle between the activist of the Shareholder Primacy Model, and those who support the Stakeholder Theory (in the interest of the shareholders, employees, customers, creditors and suppliers). Although the scholars and the legislations are prone to the second theory, the reality and the analysis of the Corporate Governance Codes, shows us that the former one is still in the victorious. Why?
Received: 14 January 2013
Accepted: 18 February 2013
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