Préstamos entre partes relacionadas y calidad de la información contable. El papel moderador de la presencia de mujeres en el consejo de administración

• Carolina Bona Sánchez ^[1] ; Marina Elistratova ^[1] ; Jerónimo Pérez Alemán ^[1]
  1. [1] Universidad de Las Palmas de Gran Canaria

     Universidad de Las Palmas de Gran Canaria

     Gran Canaria, España

     
• Localización: Revista de Contabilidad y Tributación. CEF, ISSN-e 2792-8306, ISSN 2695-6896, Nº 478, 2023, págs. 135-164
• Idioma: español
• Títulos paralelos:
  • Related loans and earnings quality. The moderating role of women on boards
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• Resumen
  • español

    Los recientes escándalos corporativos han situado en el punto de mira a las operaciones de préstamos entre partes relacionadas (PPR), acrecentando el interés por su impacto en la calidad de la información contable divulgada por las empresas. En el ámbito académico, la evidencia empírica disponible ha adoptado una perspectiva internacional, centrándose en el contexto asiático. En el presente trabajo analizamos el efecto de los préstamos entre partes relacionadas en la calidad de la información contable en una muestra de empresas cotizadas españolas durante el periodo 2005-2019. Nuestros resultados muestran un efecto negativo de los préstamos entre partes relacionadas en la calidad de la información contable. Estos hallaz-gos son consistentes con la utilización oportunista de los préstamos entre partes relacionadas por parte de quienes detentan el control efectivo la empresa, lo que conlleva un aumento de sus incentivos a disminuir la calidad de la información contable reportada. Asimismo, propor-cionamos evidencia de que la presencia de mujeres en el consejo de administración mitiga el efecto negativo de los PPR en la calidad de la información contable divulgada.

  • English

    Financial scandals in recent decades have put related loans in the spotlight, increasing the interest on the effect of these transactions on earnings quality. In the academic field, empirical evidence has mainly focused on the Asian context. In the current study, we investigate the effect of related loans on earnings quality in Spanish-listed firms during the period 2005-2019. Our results reveal a negative effect of related loans on earnings quality. These results are consistent with the opportunistic use of related loans by insiders and with the increase in their incentives to reduce the quality of financial reports to mask this opportunistic behaviour. We also provide evidence on the governance role of gender diversity in the considered setting.

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