Determinantes de la discrecionalidad directiva enla elección del método contable de las participaciones en negocios conjuntos

• Autores: Begoña Giner Inchausti, Carmen S. Verón Medina
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 156, 2012, págs. 589-614
• Idioma: español
• DOI: 10.1080/02102412.2012.10779737
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 2 Citas
• Resumen

  • Este trabajo analiza los motivos que subyacen a la elección contable para registrar las participaciones en un tipo concreto de negocio conjunto: la sociedad multigrupo. Dadas las características de los métodos alternativos, integración proporcional vs. puesta en equivalencia, la elección contable no afecta al resultado sino a la cantidad de información y con ello a los ratios fi nancieros. El análisis se refi ere a cincuenta y una empresas españolas cotizadas que llevaron a cabo 893 elecciones en el periodo de vigencia de las NFCAC (1991-2004). Estas normas daban libertad para elegir un procedimiento u otro sin exigir consistencia. Los resultados del análisis logístico evidencian que los factores interdependencia entre las actividades del partícipe y la SM y especifi cidad de los activos, así como tamaño infl uyen de forma positiva en la adopción de la integración proporcional; mientras que el endeudamiento tiene el impacto contrario en la decisión. Por su parte la estructura accionarial guarda una relación no lineal con la elección contable.

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