Determinantes corporativos de la intensidad del lobby en el proceso de elaboración de la norma de arrendamientos

Determinants of corporate lobbying intensity in the lease standard-setting process

Autores/as

  • Lucía Mellado Departamento de Economía de la Empresa y Contabilidad, Facultad de Ciencias Económicas y Empresariales, Universidad Nacional de Educación a Distancia (UNED), Paseo Senda del Rey, 11, 28040 Madrid, Spain
  • Laura Parte Departamento de Economía de la Empresa y Contabilidad, Facultad de Ciencias Económicas y Empresariales, Universidad Nacional de Educación a Distancia (UNED), Paseo Senda del Rey, 11, 28040 Madrid, Spain
DOI: https://doi.org/10.1016/j.rcsar.2016.09.001
Palabras clave: Contabilidad de arrendamientos, Grupos de interés, Cartas de comentarios, IASB-FASB, Proceso normativo contable

Resumen

El proyecto de NIIF de arrendamientos, elaborado conjuntamente por el IASB y el FASB, ha sido objeto de una gran controversia debido a que propone el registro de los activos y pasivos derivados de los contratos de arrendamientos en el balance, con la única excepción de los contratos a corto plazo. En este artículo se presenta un estudio empírico para identificar los factores explicativos de la intensidad de la participación en el proyecto de las entidades cotizadas no financieras a través de las cartas de comentarios. Para ello, se analizan las cartas de comentarios presentadas por 306 sociedades cotizadas no financieras, en respuesta a los 3 documentos publicados hasta el momento de la emisión definitiva de la norma por los reguladores (DP 2009, ED 2010 y ED 2013) y se realiza un análisis multivariante. Los resultados muestran que el grado de intensidad de la participación de las empresas se ve influido por características corporativas como el tamaño, la rentabilidad, la antigüedad, el sector económico y la propiedad de acciones o participaciones de los directivos. La investigación tiene implicaciones para los emisores de normas y contribuye a la línea de investigación del lobby.

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Citas

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Publicado
01-07-2017
Cómo citar
Mellado, L., & Parte, L. (2017). Determinantes corporativos de la intensidad del lobby en el proceso de elaboración de la norma de arrendamientos: Determinants of corporate lobbying intensity in the lease standard-setting process. Revista de Contabilidad - Spanish Accounting Review, 20(2), 131–142. https://doi.org/10.1016/j.rcsar.2016.09.001
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