12 results on '"m480"'
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2. ¿Siguen las ONG españolas los mecanismos voluntarios de accountability? Análisis del seguimiento de un grupo de ONG españolas de los principios propuestos por la Fundación Lealtad
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Villarroya Lequericaonandia, María Begoña, Inglada Galiana, Mª Elena, Villarroya Lequericaonandia, María Begoña, and Inglada Galiana, Mª Elena
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Este trabajo comienza con una introducción en la que hacemos una reflexión sobre la importancia de transparencia en la información suministrada por las ONG, debido a que estimula a los donantes y al público en general, a depositar su confianza en las mismas, no solo respecto de la rendición de cuentas legalista, sino también para el resto de información que los usuarios solicitan. Respecto de la información contable, reconocemos la gran importancia que el informe de auditoría tiene, proporcionando calidad a los estados contables de las organizaciones. Por otra parte y centrándonos nuevamente en el contexto de España, analizamos el grado de aplicación de las normas contables y otras “buenas prácticas” de un grupo de ONG a partir de la información publicada por la Fundación Lealtad. A continuación intentamos comprobar si el no seguimiento de las “buenas prácticas” anteriores podría venir explicado por una serie de variables., This paper begins which a reflection on transparency and Good Governance of Non Governance Organizations and Social Responsibility for non-compliance of accountancy reporting and breach of the legal provisions. Afterward are analyzed the breaches of the principles of transparency and ethical practices of 171 Spanish NGOs related to accountancy reporting based on the information prepared by the Fundación Lealtad, specifically the Principle of Presentation of Financial Statements and Compliance with legal obligations which includes nonprofit organizations arerequired to account annually to the Public. The NGO must submit their annual accounts and activity report to registration or corresponding protectorate. Annual accounts to be drawn up under the General Accounting Plan non-profit entities, must be approved by the governing body of the NGO. Subjecting the annual accounts to an external audit allows them to verified by an independent expert., Escuela de Estudios Cooperativos, Fac. de Ciencias Económicas y Empresariales, TRUE, pub
- Published
- 2023
3. La inseguridad jurídica para los acreedores de las sociedades anónimas laborales ante el Real Decreto Ley 10/2008 de 12 de Diciembre: Mención a las sociedades constructoras y promotoras
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Benito Hernández, Sonia, Zúñiga Durán, María Olga, Benito Hernández, Sonia, and Zúñiga Durán, María Olga
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Este trabajo pretende hacer un análisis sistemático de la normativa contable, así como una interpretación de la norma excepcional en base al conocimiento del concepto de patrimonio neto en relación a la Ley 16/2007 de 4 de Julio y al reciente Real Decreto Ley 10/2008 de 2 de diciembre, por el que se adoptan medidas financieras para la mejora de la liquidez de las pequeñas y medianas empresas y otras medidas económicas complementarias, provocando alteraciones en el régimen jurídico de la disolución obligatoria por pérdidas (Art. 163.1 de la LSA) y de las causas de disolución por pérdidas graves (Art 260.4 de la LSA). Este estudio hace especial referencia a las sociedades anónimas laborales constructoras y promotoras, sector fuertemente afectado por la crisis económica actual., This study attempts a systematic analysis of the regulations, as well as a unique interpretation of the rule based on knowledge, the concept of equity in relation to the Law 16/2007 of July 4 and the recent Royal Decree Law 10 / December 2 of 2008 on the adoption of financial measures to improve the liquidity of small and medium enterprises and other economic measures up, causing alterations in the legal framework for compulsory winding losses (Art. 163.1 of the LSA) and causes serious losses of dissolution (Art. 260.4 of the LSA). This study makes specific reference to joint stock industrial builders and promoters, a sector strongly affected by the current economic crisis., Ce travail cherche à faire une analyse systématique de la réglementation racontable, ainsi qu'une interprétation de la norme exceptionnelle à coups de la connaissance du concept de patrimoine net dans une relation à la Loi 16/2007 du 4 juillet et au Décret royal récent la Loi 10/2008 du 2 décembre, par lequel des mesures financières sont adoptées pour l'amélioration de la liquidité des petites entreprises moyennes et d'autres mesures économiques complémentaires, en provoquant des altérations dans le régime juridique de la dissolution obligatoire par les pertes (Art. 163.1 de la LSA) et des causes de dissolution par de graves pertes (Art 260.4 de la LSA). l'Est une étude fait une référence spéciale aux sociétés anonymes de travail constructrices et aux promotrices, au secteur fort affecté par la crise économique actuelle., Escuela de Estudios Cooperativos, Fac. de Ciencias Económicas y Empresariales, TRUE, pub
- Published
- 2023
4. Diagnóstico económico-financiero de la empresa cooperativa: (Un estudio comparado de los años 2004 y 2007)
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Carmona Ibáñez, Pedro, Martínez Vargas, Julian, Pozuelo Campillo, José, Carmona Ibáñez, Pedro, Martínez Vargas, Julian, and Pozuelo Campillo, José
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En este trabajo nos proponemos analizar la evolución económico-financiera de las sociedades cooperativas en los últimos años, especialmente los años 2004 y 2007 por considerar que en el primero de ellos las empresas, en general, gozaban de una cierta estabilidad que desaparece con los efectos de la crisis económica, y 2007 como año en el que sus efectos empiezan a ser percibidos globalmente en el tejido empresarial. En primer lugar evaluaremos la importancia de estas empresas en España. A continuación, tomando como referencia los datos financieros de una muestra de empresas de los años 2004 y 2007, realizaremos un análisis estadístico de significatividad de las diferencias en rentabilidad, financiación, actividad, solvencia, inversión y presión fiscal, valorando también las posibles diferencias en los informes de auditoría emitidos. Por ultimo, exponemos los resultados alcanzados y constatamos su coherencia con la evolución económica experimentada por nuestro país en el periodo objeto de estudio, apreciándose un empeoramiento de la situación económico-financiera de las sociedades cooperativas., In this paper we analyze the economic and financial performance of cooperatives in recent years, specially during 2004 and 2007, on the grounds that in the former of these years companies in general enjoyed a certain stability that disappears with the effects of the current economic crisis, and the latter as the year in which the effects of the crisis are beginning to be perceived globally in the business environment. First, we evaluate the potential importance of cooperative enterprises in Spain. Then, using financial data of a sample of firms for years 2004 and 2007, we carried out a statistical analysis of differences in profitability, financing, performance, solvency, investment and tax burden; also we assessed the existence of possible differences in audit reports issued for the period considered. Finally, we show the results which are consistent with the economic evolution experienced by our country in the period under review, in the sense that most of the financial indicators analyzed of cooperative enterprises are considerably worse in year 2007., Escuela de Estudios Cooperativos, Fac. de Ciencias Económicas y Empresariales, TRUE, pub
- Published
- 2023
5. Aplicación de la Orden EHA/3360/2010 sobre aspectos contables de las cooperativas: efectos en los fondos propios de las cooperativas de la Comunidad Autónima del País Vasco
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Zubiaurre Artolo, Miguel Ángel, Andicoechea Orondo, Lorena, Saitua Iribar, Ainhoa, Zubiaurre Artolo, Miguel Ángel, Andicoechea Orondo, Lorena, and Saitua Iribar, Ainhoa
- Abstract
El objetivo de este trabajo es estudiar el impacto que ha supuesto sobre los fondos propios de las cooperativas de trabajo asociado de la Comunidad Autónoma del País Vasco la aplicación del nuevo marco normativo contable, consecuencia de la entrada en vigor de la Orden EHA/3360/2010, Normas sobre aspectos contables de las sociedades cooperativas. Por un lado, se analizan las diferentes medidas acordadas en las asambleas de las cooperativas a fin de proteger la consideración como patrimonio neto del capital cooperativo y otros fondos recuperables por los socios en caso de baja. Por otro lado, se ha estudiado el efecto que el cambio normativo ha tenido sobre las variables centrales del patrimonio neto y sobre los ratios financieros de solvencia de este tipo de sociedades. Para ello se analizan tanto cooperativas de trabajo asociado de más de 50 empleados, como las cooperativas de enseñanza de mayor tamaño y el caso específico de Eroski, por ser uno de los más relevantes socialmente en el ámbito de la CAPV. La aplicación del cambio normativo no ha tenido un impacto relevante sobre los fondos propios de la mayoría de las cooperativas de trabajo asociado con más de 50 empleados de Euskadi, fundamentalmente, porque las cooperativas han optado por cambiar sus condiciones estatutarias a fin de protegerse del efecto de la aplicación del nuevo marco normativo contable. Sin embargo, hemos constatado que las cooperativas que no han adaptado su marco estatutario a las exigencias de la nueva regulación se han visto forzadas a realizar reclasificaciones de fondos propios a pasivo, que han tenido un impacto patrimonial muy relevante., The aim of this work is to study the effects that the implementation of a new accounting regulatory framework, which involved the application of the IAS 32, has caused on the equity of worker cooperatives in the Basque Country. On the one hand, we have analyzed different decisions that cooperatives have adopted in their assemblies to protect the consideration as equity of members´ shares and others funds that are recoverable by members when they leave the cooperative. Furthermore, we have studied the effect that the accounting policy change has on the core variables of equity and in financial solvency ratios of these companies. According to our results, the accounting policy change did not have a significant impact on the equity of most worker cooperatives of Basque Country, mainly due to the fact, they have opted to change their statutory rules in order to protect cooperative´s equity from the new accounting framework. However, we have found that the cooperatives have not adapted their statutes have been forced to make reclassifications from equity to liability, which have entailed a very significant impact on equity., Escuela de Estudios Cooperativos, Fac. de Ciencias Económicas y Empresariales, TRUE, pub
- Published
- 2023
6. Caracterización de los marcos técnicos normativos contables y financieros de las sociedades comerciales, en Santiago de Cali, a diciembre 31 de 2016
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Edilberto Montaño Orozco, Ximena Sánchez Mayorga, and Bibiana Rendón Álvarez
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Social sciences (General) ,H1-99 ,marcos técnicos normativos contables ,m400 ,clasificación jel ,m100 ,clasificación empresas ,tasa de supervivencia ,empleabilidad ,m410 ,grupos de aplicación ,m480 - Abstract
espanolResumen El objetivo principal fue caracterizar los marcos tecnicos normativos contables de estas organizaciones bajo la aplicacion de la Ley 1314 de 2009, el Decreto 2420 de 2015 y sus modificatorios. Se muestra el ambito de aplicacion de estas sociedades, respecto a las normas tecnicas contables y financieras. En la metodologia, se empleo el estudio exploratorio, aplicando los parametros de clasificacion del Decreto 2420 de 2015, de la Ley 1314 de 2009. Entre los hallazgos estan: el 1% de las sociedades comerciales esta catalogada en el Grupo 1, las cuales aplican Normas de Contabilidad y de Informacion Financiera (NCIF); 39,96% esta en el Grupo 2 y aplica las Normas de Informacion Financiera para PYMES; 59,03% esta en el Grupo 3, con el modelo de contabilidad renuncia simplificada, designado para las microempresas Clasificacion JEL: M100, M400, M410, M480. EnglishAbstract The main objective was to characterize the technical regulatory frameworks of these organizations under the application of Law 1 314 of 2009, Decree 2420 of 2015 and its amendments; showing the scope of application of these companies in terms of technical accounting and financial standards. The methodology used was through an exploratory study in which the classification parameters of Decree 2420 of 2015, of Law 1314 of 2009 were applied. It was found that 1% of commercial companies are listed in Group 1 and apply Accounting and Financial Information Standards (NCIF); 39.96% do so with those of Group 2 and apply the Financial Information Standards for SMEs; 59.03%, those of Group 3, in the simplified resignation accounting model, designated for microenterprises JEL Classification: M100, M400, M410, M480 portuguesResumo O objetivo principal foi caracterizar os quadros normativos tecnicos contabeis dessas organizacoes sob a aplicacao da Lei 1314 de 2009, Decreto 2420 de 2015 e suas alteracoes. O escopo de aplicacao dessas empresas e mostrado, com relacao aos padroes tecnicos contabeis e financeiros. Na metodologia, utilizou-se o estudo exploratorio, aplicando os parâmetros de classificacao do Decreto 2420 de 2015, da Lei 1314 de 2009. Entre os achados estao: 1% das empresas comerciais estao listadas no Grupo 1, que se aplica Normas de Informacao Contabil e Financeira (NCIF); 39,96% estao no Grupo 2 e aplicam as Normas de Informacoes Financeiras para PMEs; 59,03% estao no Grupo 3, com o modelo simplificado de contabilidade de renuncia, designado para microempresas. Classificacoes JEL: M100, M400, M410, M480.
- Published
- 2019
7. Foreign Ownership and Financial Disclosure in Central and Eastern Europe
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R. M. Ammar Zahid, Alina Taran, and Marilena Mironiuc
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Corporate transparency ,Subsidiary ,Foreign ownership ,Financial disclosure ,lcsh:Business ,Shareholder ,Accounting reform ,0502 economics and business ,M410 ,Multinational corporation ownership ,Finance ,Central and Eastern European countries ,050208 finance ,business.industry ,lcsh:HB71-74 ,05 social sciences ,Financial market ,lcsh:Economics as a science ,050201 accounting ,Eastern european ,M160 ,Multinational corporation ,Business ,lcsh:HF5001-6182 ,M480 - Abstract
It is recognized that multinational corporations (MNC) have played a significant role in the recent worldwide accounting reform. This study aims to explore and analyse the influence of foreign ownership and MNC on financial disclosure practices of listed companies from Central and Eastern European countries (CEE), as an evidence of their contribution to regional financial reporting development. Moreover, the opposite effect, the role of disclosure in attracting foreign investments is investigated. These associations were empirically tested through fixed effects panel analysis conducted for 2005-2015 period, in the context of partial IFRS adoption in CEE. It was found that foreign shareholders may determine a change in disclosure practices of their investees due to their monitoring tendencies and need of comparability of financial information. Furthermore, foreign corporate owners have to impose their own reporting policies which may diminish the extent of disclosure of foreign subsidiaries. On the other hand, foreign investors do not seem sensitive to individual items changes in reported information, these evidences raising questions regarding the purpose and impact of disclosure on financial markets. Questioning the importance of financial disclosure, this study may give a signal to standard-setters about reporting practices at regional level. Adding an original empirical contribution to reporting behaviour and corporate transparency literature by providing evidences from CEE countries, the present study invites to further research on reporting practices of companies with foreign ownership.
- Published
- 2017
8. State Audit for Strengthening the Accountability in Public Funds Management: Case of Republic of Macedonia
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Sanja Radenkovic, Jadranka Mrsik, and Tome Nenovski
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0301 basic medicine ,media_common.quotation_subject ,Accounting ,Republic of Macedonia ,Audit ,lcsh:Business ,Financial management ,03 medical and health sciences ,State (polity) ,State audit ,Accountability ,media_common ,Public awareness ,Public fund ,lcsh:HB71-74 ,business.industry ,Public sector ,lcsh:Economics as a science ,Supreme audit institution ,Transparency (behavior) ,030104 developmental biology ,Public funds management ,Business ,M420 ,lcsh:HF5001-6182 ,M480 - Abstract
The aim of this paper is to analyze the role of the state audit in strengthening the accountability in managing the public funds. Appropriate and effective use of public funds ensures a healthy economic and financial management, as well as transparency, which leads towards a positive development of the society as a whole. We evaluated the operation of the state audit in Macedonia by analyzing the regularity audit performed on five state institutions from 2010 to 2014 and we compared the results with the state audits in two neighboring countries. Our findings suggest weaknesses in the use of public money by the institutions covered by this analysis and in the operation of the State Audit Office. The research will help in increasing the public awareness about the necessity of responsible management in the public sector.
- Published
- 2016
9. IFRS adoption in China and its implication: the case of Chinese listed companies
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Zhao Qiutong and Veiga, Maria do Rosário
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Accounting industry ,China ,Difference between IFRS and new CAS ,Contabilidade ,M Business administration and business economics - Marketing - Accounting - Personnel economics ,Trabalho de projeto ,Ciências Sociais::Economia e Gestão [Domínio/Área Científica] ,IFRS International financial reporting standards ,Critério de convergência ,IFRS adopted in China ,Gestão de empresas ,Convergence ,M140 ,M480 ,Norma contabilística - Abstract
This thesis investigates how the International Financial Reporting Standard (IFRS) is adopted in China and its implications. The main studied questions are: How had the accounting industry changed in China due to IFRS? What are the reasons for China’s convergence of IFRS? What are the new accounting standards for China? What is the difference between the new Chinese Accounting Standards (CAS) and IFRS? Most representative listed companies in China were selected for analyzing their relationship with CAS in different factors. Such as political environmental factors, motivation of the reform, challenges during the implementation, ect. In light of the development of the global accounting unification. To minimize the impact of difference between the environmental and culture, the Chinese government had to choose to adopt part of IFRS and implement the new CAS to take part in the economic globalization. Thus, minor differences between the new CAS and IFRS still exist. From 2007 onwards, all listed companies in China are required to implement the new CAS. Facing with the new accounting standards and practice, the lack of professional accountants with international vision became a major stumbling block of China's accounting reformation. Este estudo explora a aplicação das IFRs na China e suas implicações. As principais questões de pesquisa são: Como é que mudou o contexto contabilístico na China? Qual é o motivo da convergência da China com as IFRS? Quais são os novos padrões contabilísticos na China? Qual a diferença entre as novas normas contabilísticas da China (CAS) e as IFRS? Para analisar os diferentes fatores na adopção das CAS foram analisadas as empresas listadas chinesas. Dos fatores ambientais, a reforma inclui o processo de implementação, os problemas e os desafios. Este estudo analisa as CAS e compara-as com as IFRS de acordo com o desenvolvimento global da contabilidade. Devido às grandes diferenças na cultura, o governo chinês optou por convergir com as IFRS na definição das novas CAS de modo a permitir uma abertura da economia chinesa à globalização económica. No entanto, a diferença entre CAS e IFRS ainda existe. Desde 2007, todas as empresas listadas chinesas solicitaram a implementação das novas CAS. Em face de novos padrões de contabilidade e novas tecnologias, a falta de auditores profissionais com uma perspectiva internacional tornou-se um obstáculo para a reforma contabilística na China.
- Published
- 2019
10. The case of the fraudulent financial reporting of Wanfu biotechnology (Hunan) agricultural development CO., Ltd
- Author
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Fan Zhang and Veiga, Maria do Rosário
- Subjects
China ,M Business administration and business economics - Marketing - Accounting - Personnel economics ,Biotecnologia ,Ciências Sociais::Economia e Gestão [Domínio/Área Científica] ,Estudo de casos ,Fraude ,Early-warning signals ,M410 ,Gestão de empresas ,Indicadores de desempenho ,Fraud scheme ,M480 ,Fraudulent financial reporting ,Relatório financeiro - Abstract
The fraudulent financial reporting of Wanfu Biotechnology (Hunan) Agricultural Development Co., Ltd. is a representative one in China. The fraud scheme was committed by overstatement of profits and assets. But there are some early-warning signals of fraud existing in the company which are artificial earnings management, CEO duality, ownership structure, incentives for IPO and concealement of losses. The primary fraud presented in its financial statements are assets, unusual growth rate in comparison to the industry, out-of-logic financial and economic ratios’ and, significant changes in short accounting periods without being reported. Wanfu Biotechnology (Hunan) Agricultural Development Co., Ltd. é uma empresa chinesa que falsificou o relato financeiro. O esquema de fraude foi cometido através da sobrevalorização de activos e da criação de transacções fictícias, entre outras. Existem alguns sinais de pré-aviso de existência de fraude na empresa tais como criação artificial de lucros, dualidade CEO e gestão, estrutura accionista, incentivos financeiros para ir a IPO e ter medo de ser um insucesso. A primeira fraude apresentada nos relatórios financeiros são os activos, anormal taxa de crescimento da indústria, apresentação de rácios desproporcionais e a alterações significativas nas contas de curto prazo sem um suporte minimamente razoável.
- Published
- 2017
11. A comparabilidade das demonstrações financeiras na Europa
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Magro, Nuno Duarte da Silva, Morais, Ana Isabel Abranches Pereira de Carvalho, and Isidro, Helena Oliveira
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Taplin T index ,Convergência ,De facto harmonization ,M Business administration and business economics - Marketing - Accounting - Personnel economics ,Comparability ,Harmonização de facto ,M410 ,Indice T de Taplin ,Convergence ,M480 ,Comparabilidade ,Ciências Sociais::Economia e Gestão [Domínio/Área Científica] - Abstract
A convergência para um referencial contabilístico comum através da adoção generalizada das IFRS, quer voluntariamente quer compulsivamente, e os efeitos que são induzidos nas práticas contabilísticas e no relato financeiro é um assunto de grande importância, uma vez que se traduz numa influência das qualidades da informação financeira, em especial da comparabilidade, e com repercussões na sua utilidade e no seu valor. Este trabalho focaliza-se na harmonia (estado) e na harmonização (processo) de facto (das práticas contabilísticas) e visou obter uma imagem da harmonia das práticas contabilísticas nas grandes empresas europeias e captar o efeito da harmonização ocorrida com a implementação das IFRS, atendendo à sua adoção obrigatória na União Europeia a partir de 2005. Embora a harmonização das práticas contabilísticas seja fortemente influenciada pela componente normativa, aquele processo é também determinado por diversos fatores culturais, políticos, económicos, sociais e profissionais próprios de cada país. Procedeu-se à recolha e leitura dos relatórios e contas das 150 maiores empresas europeias, não financeiras nem seguradoras, para identificação das políticas contabilísticas e opções tomadas, nos exercícios de 2008 e 2012, e à determinação do índice T de Taplin para a mensuração da harmonia. Esta ferramenta foi complementada com a realização de testes do Qui-quadrado e determinação do V de Cramer. Conclui-se pela existência efetiva de um processo de harmonização de facto, que evolui no sentido de uma maior harmonia nas práticas contabilística, indutor de uma maior comparabilidade nas demonstrações financeiras, mas que tem como um dos seus condicionantes a nacionalidade das empresas. The convergence to a common accounting framework through widespread adoption of IFRS, either voluntarily or compulsorily, and the effects that are induced in accounting practices and financial reporting is a matter of great importance, since it influences the qualities of financial information, in particular comparability, and therefore is echoed in its utility and value. This work focuses on harmony (state) and harmonization (process) in fact (the accounting practices) and aimed at obtaining an image of harmony of accounting practices in large European companies and to capture the effect of harmonization that occurred with the implementation of IFRS, given its mandatory adoption in the European Union since 2005. While harmonization of accounting practices are strongly influenced by the normative component, that process is also determined by various cultural, political, economic, social and professional factors specific to each country. In this work, the financial reports of the 150 largest non-financial and non-insurance European companies were collected and read, to identify the accounting policies adopted in the years 2008 and 2012, and the Taplin T index for measuring harmony was calculated. This tool has been complemented by the results of the chi-square and Cramer's V determination. This study finds evidences of an effective process of de facto harmonization, evolves towards greater harmony in accounting practices, inducing greater comparability in the financial statements, but one of the constraints is the nationality of the companies.
- Published
- 2015
12. Financial Supervisors, Corporate Governance and ifrs Fulfillment: the CNMV Case
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Villanueva García, José, Zorio Grima, Ana, García Benau, Mª Antonia, Villanueva García, José, Zorio Grima, Ana, and García Benau, Mª Antonia
- Abstract
The International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB) and the US-GAAP are today the global benchmark in the convergence towards a global standard. IFRSs are used mainly in capital markets, although they lack a superstructure that guarantees a high quality accounting system. The European Union, in its new proposal for auditing regulations for public interest entities (PIE), gives a leading role to financial supervisors as the controllers of an adequate application of these norms in the drafting of financial statements. In this context, the aim of this paper is to contrast the work of Spanish financial supervisors in this respect, during the 2005-2010 period. First, we studied the degree of incompliance detected in the IFRS. Second, we contrasted the possible influence of a number of corporate governance attributes and corporate figures on the warning notices given to quoted Spanish companies by the National Securities Market Commission (CNMV for its acronym in Spanish)., Las Normas Internacionales de Información Financiera (NIIF), emitidas por el International Accounting Standards Board (IASB) y los US-GAAP, son hoy el referente global en convergencia hacia un estándar global. Las NIIF se utilizan fundamentalmente en los mercados de capitales, si bien carecen de una superestructura que garantice un sistema contable de elevada calidad. La Unión Europea, en su nueva propuesta de reglamento de auditoría para Entidades de Interés Público (EIP), da un gran protagonismo a los supervisores bursátiles como controladores de una adecuada aplicación de estas normas en la confección de los estados financieros. En este contexto, el objetivo que persigue el presente trabajo es contrastar la labor del supervisor bursátil español a este respecto, durante los años 2005-2010. Estudiamos, en primer lugar, el grado de incumplimiento detectado en las NIIF y, en segundo, contrastamos la posible influencia de distintos atributos de gobierno corporativo y algunas magnitudes corporativas sobre los apercibimientos que reciben las empresas cotizadas españolas, por parte de la Comisión Nacional del Mercado de Valores (CNMV)., As Normas Internacionais de Informação Financeira (NIIF), emitidas pelo International Accounting Standards Board (IASB) e os US-GAAP, são hoje o referente global em convergência rumo a um padrão global. As NIIF são utilizadas fundamentalmente nos mercados de capitais, apesar de carecerem de una superestrutura que garanta um sistema contábil de alta qualidade. A União Europeia, em sua nova proposta de regulamento de auditoria para Entidades de Interesse Público (EIP), dá um grande protagonismo aos supervisores de bolsa como controladores de una adequada aplicação destas normas na preparação dos estados financeiros. Neste contexto, o objetivo do presente trabalho é contrastar a tarefa do supervisor de bolsa espanhol a este respeito, durante os anos 2005-2010. Estudamos, em primeiro lugar, o nível de não cumprimento detectado nas NIIF e, em segundo lugar, contrastamos a possível influência de diferentes atributos de governo corporativo e algumas grandezas corporativas sobre as intimações recebidas pelas empresas abertas espanholas por parte da Comissão Nacional do Mercado de Valores (CNMV).
- Published
- 2015
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