Abstract
In association with the improvement of management systems for the creation of shareholder value, corporate governance provides a balanced decision-making model capable of inhibiting harmful or opportunistic behaviors. In this study, we looked at corporate governance practices disclosed by health sector firms traded on B3 and NYSE and evaluated their association with performance. The sample consisted of 32 firms for which information was obtained from reference forms, annual reports,20-F and 10K forms, the Economatica®database and the CRSPdatabase (Center of Research in Security Prices), covering the period 2013-2017. Corporate governance indices were found to be higher for foreign firms traded on NYSE than for firms traded on B3. Moreover, the two groups differed significantly with regard to board practices. However, the results were not sufficiently significant to make inferences about the correlation between corporate governance indices and the performance variables employed in the study.