Anti-corruption barriers, financial transparency and accounting quality in political parties: Evidence from Spain: Barreras anticorrupción, transparencia financiera y calidad de la información contable en los partidos políticos: evidencia en España

Ángel Rodríguez López; Gustavo Rodríguez Gutiérrez; Gracia-María Rubio Martín

doi:10.6018/rcsar.464091

Autores/as

Ángel Rodríguez López Complutense University of Madrid https://orcid.org/0000-0002-5276-9642
Gustavo Rodríguez Gutiérrez European University of Madrid https://orcid.org/0000-0003-1452-9020
Gracia-María Rubio Martín Complutense University of Madrid https://orcid.org/0000-0002-2911-2191

DOI: https://doi.org/10.6018/rcsar.464091

Palabras clave: Calidad información contable, Transparencia financiera, Corrupción, Contabilidad partidos políticos, Rendición de cuentas, Informes de fiscalización

Resumen

Este trabajo estudia la transparencia y la calidad de la información contable de los partidos políticos españoles, así como los factores que condicionan la misma, en un contexto temporal marcado por la implementación una serie de barreras institucionales anticorrupción, que endurecen las obligaciones en materia de transparencia financiera. Se utiliza una muestra exhaustiva compuesta por todas las organizaciones políticas fiscalizadas por el Tribunal de Cuentas (TC) en el período analizado. Se implementan modelos lineales de Datos de Panel con efectos fijos y una regresión logística ordenada, ambos con diferentes tipos de información contable, una información original y otra corregida y mejorada utilizando los Informes del TC. Los resultados muestran que, la calidad de la información contable de los partidos es deficiente y, por lo tanto, también el nivel de transparencia financiera. Asimismo, el poder explicativo de los modelos que se estiman con información contable corregida es mayor, siendo la relación ingresos privados y públicos, la antigüedad, el endeudamiento y la tasa de ahorro, variables que afectan de forma significativa a la calidad de la información contable. Se concluye que las barreras institucionales anticorrupción impuestas en materia de transparencia financiera no han sido suficientes, siendo el último ejercicio evaluado, el peor de la serie estudiada, ya que no existe ningún partido que revele información financiera de calidad.

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Barreras anticorrupción, transparencia financiera y calidad de la información contable en los partidos políticos: evidencia en España