La contabilidad de los bancos como herramienta de estabilidad financiera y los conflictos de interés: un análisis comparado entre los bancos y las cajas de ahorro españolas
Bank accounting as a tool for financial stability and conflicts of interest: A comparative analysis of the Spanish banks and saving banks
Agencias de apoyo
- Ministerio de Ciencia e Innovación (PID2019-111143GB-C33 and PID2020-117792RA-I00)
Resumen
Este estudio argumenta, ilustra y reflexiona sobre las posibles consecuencias no deseadas de dos características en auge en el proceso de normalización contable europeo, el objetivo de estabilidad financiera y la creciente interferencia política. Tras analizar la literatura contable, ilustramos los argumentos con el caso del sector financiero español en la crisis financiera del periodo 2008-2011, en el que se utilizó un modelo contable de deterioros de préstamos de naturaleza prudencial (la llamada “provisión dinámica” española). Mediante una metodología de simulación y un modelo multivariante aplicado a una muestra de cajas y bancos, concluimos que la aplicación del modelo prudencial interfirió con el objetivo de relevancia informativa, y que dicho efecto fue mayor en las entidades con normalmente mayor influencia política, las cajas de ahorro. Nuestras reflexiones contribuyen al debate actual sobre los riesgos del uso de la contabilidad como herramienta para alcanzar fines distintos a la utilidad informativa.
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