Revista de Contabilidad - Spanish Accounting Review 2018, V. 21 N. 1

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    New accounting information system: An application for a basic social benefit in Spain
    (2018) Peña-Miguel, Noemí; Peña, Joseba Iñaki de la
    Accounting information on social benefits is included, in accordance with the scope of its management, in the general Social Security budget. The information contained in the budget may be relevant, but it is likely to be insufficient to enable comparisons to be made with an entity’s financial statements for previous periods and with the financial statements of other entities. Thus, IPSAS 1 proposes the presentation of additional information. On the basis of the New Public Management theory, this paper proposes an aggregate accounting model for accounting expenditure as a multi-annual information system which complements and expands information on a potential basic social benefit. This system reports in detail on the trends in the items that fund it, with the aim of achieving maximum transparency and accountability in public administrations by ensuring timely provision of quality information
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    El efecto de la rotación de socio en la calidad de la auditoría
    (2018) Gómez Aguilar, Nieves; Biedma López, Estíbaliz; Ruiz Barbadillo, Emiliano
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    Earnings informativeness and institutional investors on boards
    (2018) Bona-Sánchez, Carolina; García-Meca, Emma; Pérez-Alemán, Jerónimo
    We study the role of directors appointed by banks and those appointed by investment funds in the informativeness of accounting earnings in a low investor protection environment with a high presence of institutional directors. Results suggest that the monitoring role of directors appointed by banks and funds improves investor protection and increases market confidence in accounting information. The paper has interesting academic and policy implications for the debate on the proper degree of institutional involvement in corporate governance, noting that when analyzing the role of institutional investors, researchers must take into account investors’ participation in other mechanisms of corporate control such as the board of directors. We contribute to the literature by showing that, in a weak regulatory and low investor protection environment, one of the ways in which institutional investors play a monitoring role is through influencing earnings quality when they are both shareholders and board members
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    Exploring determining factors of web transparency in the world’s top universities
    (2018) Saraite-Sariene, Laura; Gálvez Rodríguez, María del Mar; Haro de Rosario, Arturo
    This paper aims to analyze the online transparency of the top 100 Universities in the world and determine which factors influence the degree of online transparency achieved by these institutions. To this end, a global transparency index was developed comprising of four dimensions (“E-Information”, “E-Services”, “E-Participation” and “Navigability, Design and Accessibility”). From the analysis of the various dimen- sions, it is worth noting that universities are aware of the importance of having a web page with adequate “Navigability, Design and Accessibility”. In contrast, “E-information” is the least valued dimension due to universities focusing their attention on the disclosure of general information rather than on more specific issues. In addition, a multivariate regression equation was used to test the relationship between the online information disclosed and a particular set of factors. As main findings, younger universities of greater size and which are privately funded are the ones most interested in utilizing web pages
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    El efecto de la innovación en el resultado empresarial durante la recesión económica. Una aplicación a la industria de la automoción
    (2018) Somohano Rodríguez, Francisco M.; López Fernández, José Manuel; Martínez García, Francisco Javier
    El objetivo de nuestra investigación es profundizar en el efecto de la competencia en la innovación y el resultado. Hemos aplicado el análisis en un sector caracterizado por la intensidad tecnológica de las cadenas de producción: los fabricantes de componentes del sector de la automoción español. Hemos utilizado los datos del período de la recesión económica de 2008 para reducir el efecto del desfase del rendimiento de la innovación. La muestra incluyó un total de 920 empresas (81% pymes y 19% grandes empresas). En el contexto de la recesión económica de 2008 se observa que las empresas que innovan menos experimentan peores resultados y, lo que es más importante, que existe un umbral de innovación a partir del cual la productividad marginal es decreciente. Desde los enfoques teóricos utilizados, y en nuestra opinión, marca el límite entre el paradigma estructura-conducta-resultado y el enfoque basado en los recursos y las capacidades