Revista De Contabilidad-Spanish Accounting Review最新文献

{"title":"“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy","authors":"Miguel Marco-Fondevila, Darío Benito-Bentué, Sabina Scarpellini","doi":"10.6018/rcsar.576251","DOIUrl":"https://doi.org/10.6018/rcsar.576251","url":null,"abstract":"The role of commercial banks and financial institutions has been described as crucial for the circular economy since they are key actors in financing companies and projects. The facilitating potential of some financial instruments managed by the financial sector has not been studied in connection to extending the circular economy in the environmental accounting framework. Particularly, the renting contracts service, which has been associated with more sustainable performance, shows interesting circular characteristics for servitization and the sharing economy. By studying the details of renting contracts of a financial institution over 18 years as a case study in Spain, this research demonstrates how this type of service, applied to vehicles, can render important benefits in terms of use of resources, environmental impact, energy efficiency and reduced carbon emissions. Measuring these quantitative impacts and reporting about them is important from an environmental accounting basis and in the framework of the European Union taxonomy for sustainable finance. The results obtained from the stakeholders’ perspective highlight the pivotal role of existing financial instruments and the need for new metrics for reporting linked to the servitization of the economy as a specific circular issue. This paper contributes to the academic literature by bringing empirical results to a still recent line of research. For practitioners, we provide innovative metrics for circular economy in the financial sector, and for policymakers, this research highlights the wider role of financial institutions in promoting circular economy within the sustainability framework. El papel de los bancos y las instituciones financieras ha sido calificado como crucial para la economía circular, como actores clave para financiar empresas y proyectos. El potencial facilitador de algunos instrumentos financieros gestionados por el sector financiero no ha sido estudiado en relación con el fomento de la economía circular en el marco de la contabilidad medioambiental. En particular, el servicio de renting, que se ha asociado a un rendimiento más sostenible, muestra interesantes características vinculadas a la economía circular y a la servitización de la economía. Analizando en detalle los contratos de renting de una entidad financiera durante 18 años como caso de estudio en España, este estudio demuestra cómo este tipo de servicios, aplicado a los vehículos, puede aportar importantes beneficios en cuanto al uso de recursos, impacto ambiental, eficiencia energética y reducción de emisiones de carbono. Medir cuantitativamente e informar acerca de estos impactos es relevante para la contabilidad medioambiental en el marco de la Taxonomía Europea de finanzas sostenibles. Los resultados obtenidos desde la perspectiva de los stakeholders destacan el papel fundamental de los instrumentos financieros existentes y la necesidad de nuevas métricas para el reporting vinculado a la servitización de la e","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135758614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A circularity accounting network: CO2 measurement along supply chains using machine learning","authors":"Forrest Fabian Jesse, Carla Antonini, Mercedes Luque-Vilchez","doi":"10.6018/rcsar.564901","DOIUrl":"https://doi.org/10.6018/rcsar.564901","url":null,"abstract":"This paper proposes to use a type of machine learning network called artificial neural networks to design a circularity accounting network. The network is composed of human and non-human actors and accounts for the impact of products’ CO2 emissions and sequestration along global supply chains. The network serves to connect people and other actors that share a CO2 indicator and allows users to visualize the level of (un-) circularity of different products through specific diagrams calculated by a CO2 estimator drawing on insights from actor-network theory. Unlike most previous circular economy accounting studies that develop some type of framework or indicator that represent measurements at micro, meso or macro levels, the circularity accounting network is not confined to a particular level of analysis but is designed to build relationships between multiple users at different levels (e.g., government, corporate or consumer actors). The paper presents the conceptual design and a preliminary test of the network using real data, helping to advance the underexplored potential of artificial intelligence in the field of circular economy accounting. The main contribution of this network is that data provided by the indicator: (i) is derived from the network itself learning from open sources, the network (ii) is not static but keeps flowing as new relationships are built within the network, moving toward self-regulating, (iii) contemplates both emissions and sequestrations along supply chains. Este artículo propone utilizar un tipo de red de aprendizaje automático denominado redes neuronales artificiales para diseñar una red de contabilidad de la circularidad. La red está compuesta por actores humanos y no humanos y contabiliza el impacto de las emisiones y el secuestro de CO2 de los productos a lo largo de las cadenas de suministro mundiales. La red sirve para conectar a personas y otros actores que comparten un indicador de CO2 y permite a los usuarios visualizar el nivel de (in)circularidad de diferentes productos a través de diagramas específicos calculados por un estimador de CO2 basado en conocimientos de la teoría de las redes de actores. A diferencia de la mayoría de los estudios anteriores sobre contabilidad de la economía circular que desarrollan algún tipo de marco o indicador que representa mediciones a nivel micro, meso o macro, la red de contabilidad de la circularidad no se limita a un nivel concreto de análisis, sino que está diseñada para establecer relaciones entre múltiples usuarios a diferentes niveles (por ejemplo, actores gubernamentales, corporativos o consumidores). El documento presenta el diseño conceptual y una prueba preliminar de la red utilizando datos reales, lo que contribuye a avanzar en el potencial poco explorado de la inteligencia artificial en el ámbito de la contabilidad de la economía circular. La principal aportación de esta red es que los datos proporcionados por el indicador: (i) se derivan de la propia red que ap","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135758615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Circular Economy and Social Sustainability: A Transdisciplinary Approach to the Basque Country´s automotive sector","authors":"Ainhoa Garayar Erro, Maider Aldaz Odriozola, Alberto Díaz de Junguitu","doi":"10.6018/rcsar.577681","DOIUrl":"https://doi.org/10.6018/rcsar.577681","url":null,"abstract":"This paper contributes to the debate of the circular economy (CE) through understanding how this concept is constructed and linked to the sustainability triple-axis. We aim to observe if the way the term is defined by scholars is in line with the definitions and discourse emanating from the actors involved in our analysis. Based on the Responsible Research and Innovation framework, we held two meetings with stakeholders in the Basque Country´s automotive sector. The results reflect that there is no single way of understanding the concept, either among the agents studied nor in the academic literature, since although many concordances exist, various discrepancies have emerged. However, we do observe a general pattern, in that the social axis of sustainability is cornered, while the environmental and economic axis are at the centre of CE concept. Este artículo contribuye al debate sobre la economía circular (EC) a través de la comprensión de cómo este concepto se construye y se vincula al triple eje de la sostenibilidad. Pretendemos observar si la forma en que el término es definido por los académicos coincide con las definiciones y el discurso que emanan de los actores implicados en nuestro análisis. Basándonos en el marco de Investigación e Innovación Responsables, mantuvimos dos reuniones con actores del sector de la automoción del País Vasco. Los resultados reflejan que no existe una única forma de entender el concepto, ni entre los agentes estudiados ni en la literatura académica, ya que, aunque existen muchas concordancias, han surgido diversas discrepancias. Sin embargo, sí se observa un patrón general, en el sentido de que el eje social de la sostenibilidad se encuentra arrinconado, mientras que el eje medioambiental y económico se sitúan en el centro del concepto de EC.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135758612","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Editorial letter. Sustainability accounting, accountability and disclosure in a Circular Economy","authors":"Igor Álvarez Etxeberria, Fernando Llena-Macarulla, Pilar Portillo-Tarragona","doi":"10.6018/rcsar.586991","DOIUrl":"https://doi.org/10.6018/rcsar.586991","url":null,"abstract":"Revista de Contabilidad - Spanish Accounting Review (RC-SAR) es la revista internacional de investigación de la Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC). Se edita ininterrumpidamente desde 1997 con una periodicidad semestral (al principio de enero y julio), con el objetivo de contribuir al desarrollo del conocimiento de la contabilidad.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135758613","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach","authors":"María Laura Rabasedas, José M. Moneva, Luis Jara-Sarrúa","doi":"10.6018/rcsar.555771","DOIUrl":"https://doi.org/10.6018/rcsar.555771","url":null,"abstract":"Awareness about the circular economy as a sustainability paradigm is growing globally, being the agri-food sector one of the most significant industries moving towards circular operations. The natural resource-based view theory can provide a basis to analyze organizational resources and capabilities allowing a clear definition of circular economy strategies and performance. How accounting and reporting can leverage these concepts, is being debated currently at the academic level. In this context, this study examines to what extent Argentinian agri-food organizations use circular reporting to translate circular economy strategy into better performance. Survey data were collected from 238 agri-food Argentinian organizations and analyzed using partial least squares structural equation modeling (PLS-SEM). General results show that a natural resource-based circular economy strategy positively affects performance and circular reporting has a significant indirect effect on environmental and economic performance, through the improvement of natural resource-based circular economy strategies. Es creciente el interés por la Economía Circular (EC) como paradigma para alcanzar la sostenibilidad. El sector agroalimentario, por sus características y trascendencia, está avanzando hacia un modelo de negocio circular. La teoría basada en recursos naturales puede proveer una base teórica para explicar por qué las organizaciones adoptan la EC en sus estrategias de negocio. Este estudio examina en qué medida organizaciones pertenecientes al sector agroalimentario utilizan información circular para traducir su estrategia de EC en un mejor desempeño ambiental y económico. Para ello, se aplicó un cuestionario a 238 organizaciones argentinas, procesando los datos con ecuaciones estructurales. Los resultados muestran que la fijación de una estrategia de EC, en base a la teoría de recursos naturales, afecta positivamente el desempeño económico y ambiental. Además, la información contable circular tiene un efecto indirecto significativo sobre el desempeño, mejorando las estrategias de economía circular con un enfoque basado en recursos naturales.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135758752","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Bibliometric study of the link between Sustainability and Circular Economy: A contribution for current business model from the collaboration Enterprise-University","authors":"Dolores Gallardo-Vázquez, Juan de la Cruz Sánchez-Domínguez","doi":"10.6018/rcsar.576471","DOIUrl":"https://doi.org/10.6018/rcsar.576471","url":null,"abstract":"A business model (BM) is a new unit of analysis distinct from the product or the company, with broader boundaries than the traditional way to regard a company. More exactly, it can be defined as a systemic and integrated view to create and deliver value to its customers. However, issues related to social and environmental aspects have been neglected by the BM approach. Most of the traditional business models (BMs) have only one goal, which is to create financially profitable companies. This “narrowness of mind” has been tackled by several authors due to the rising of Corporate Social Responsibility (CSR) strategies, which have been amplified, due to the rising of the Circular Economy (CE) paradigm. CSR actions are part of predominantly linear BMs, in which the overall achievement of the organization has been measured following the grade of implementation of said measures. The literature demonstrates that the CSR actions applied have been effective. However, we must question whether this is enough, and that leads us to three questions linking CSR and sustainability with BMs under a triple theoretical framework. Owing to the need to study the change of model, the goal of this paper is to perform a bibliometric analysis of the existing literature about CSR, sustainability, and CE simultaneously which can help us to put the need for and importance of this line of research into context. This paper is also a contribution for the new BMs that stem from the collaboration between enterprises and Universities. Un modelo de negocio (MN) es una nueva unidad de análisis diferente del producto o la empresa, con límites más amplios que el punto de vista tradicional de la empresa. Más concretamente, puede ser definido como una visión integrada y sistémica para crear valor para los clientes. Sin embargo, los problemas sociales y ambientales han sido descuidados por los MN. Gran parte de los MN tradicionales solamente tienen un objetivo, crear empresas financieramente rentables. Esta “estrechez de miras” ha sido analizada por varios autores debido al surgimiento de estrategias de Responsabilidad Social Corporativa (RSC), bajo un punto de vista sostenible que ha ido más allá con la creación del paradigma de la Economía Circular (EC). Las prácticas de RSC forman parte de MN predominantemente lineales, en los que el grado de éxito de la empresa se mide según el éxito de implementación de dichas prácticas. La literatura demuestra que las acciones de RSC aplicadas han sido efectivas; sin embargo, debemos preguntarnos si es suficiente, lo que nos lleva a hacernos tres preguntas que vinculan la RSC y la sostenibilidad con los MN bajo un triple marco teórico. Debido a la necesidad de estudiar el cambio de modelo, el objetivo de este trabajo es llevar a cabo un análisis bibliométrico de la literatura existente sobre RSC, sostenibilidad y la EC simultáneamente, lo que ayuda a contextualizar la necesidad y la importancia de esta línea de investigación. Este trabajo también c","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135758753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks","authors":"Inmaculada Díaz-Sánchez, Isabel Martínez-Conesa, Manuel Illueca-Muñoz","doi":"10.6018/rcsar.438811","DOIUrl":"https://doi.org/10.6018/rcsar.438811","url":null,"abstract":"Accounting conservatism is a quality of earnings positively associated with the strength of banking regulation and supervision and also high market discipline, but there still remains the unresolved question of the way these three pillars of Basel II interact with each other. We analyse how regulatory and supervisory regimes in the banking industry clearly interact with market discipline measures, such as listing status, ownership, market concentration and disclosure requirements between ten years before Basel II fails, drawing upon data from 14,651 bank year observations from 54 different countries.\u0000According to our findings, there is a clear correlation between the strength of the enforcement of regulation and supervision and accounting conservatism success in countries where market discipline fails. That is to say, the supervisory power reinforces the effect of listing status, ownership and concentration on conservatism whereas the capital regulatory system mitigates the effect of market discipline on conservatism. We also evidence that in a powerful regulatory system, more disclosure requirements are associated in less conservatism policies in financial entities.\u0000Strong increases in regulation, its enforcement and supervisory power introduced in the Basel III mechanism is subject to the debate posed in this paper. The quality of accounting earnings can be improved to prevent bank failures through the application of strong Pillars I and II, i.e., regulation and supervision. Having said that, market discipline still remains a key factor in achieving financial stability.\u0000 El conservadurismo contable es una cualidad de las ganancias asociada positivamente con la solidez de la regulación y supervisión bancaria y también con la alta disciplina del mercado, pero aún queda la cuestión sin resolver de la forma en que estos tres pilares de Basilea II interactúan entre sí. Analizamos cómo los regímenes regulatorios y de supervisión en la industria bancaria interactúan claramente con las medidas de disciplina del mercado, como si cotizan o no, la distinta estructura de propiedad, la concentración del mercado y los requisitos de divulgación en una muestra de 14.651 observaciones de 54 países diferentes durante los diez años anteriores al fallo de Basilea II.\u0000Según nuestros hallazgos, existe una clara correlación entre la fortaleza de la regulación y la supervisión bancaria y el nivel del conservadurismo contable en países donde la disciplina de mercado es débil. Es decir, el poder de supervisión refuerza el efecto del estatus de cotización, la propiedad y la concentración sobre el conservadurismo, mientras que el sistema de regulación de capital mitiga el efecto de la disciplina de mercado sobre el conservadurismo. También evidenciamos que, en un sistema regulatorio poderoso, más requisitos de divulgación están asociados con políticas menos conservadoras en las entidades financieras.\u0000Los resultados obtenidos contribuyen al debate sobre si los fuertes incr","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86252220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Gender diversity in municipal governmental bodies and budgetary solvency","authors":"Roberto Cabaleiro, E. Buch","doi":"10.6018/rcsar.483041","DOIUrl":"https://doi.org/10.6018/rcsar.483041","url":null,"abstract":"Diverse research has analysed the effects of gender in government on public budgetary outcomes using the gender bias approach – gender trait –; however, studies evaluating the gender effects of municipal governments on budgetary solvency using a gender balance approach – gender diversity – are scarce. Our objective was to determine whether gender diversity in Spanish municipal governments affects institutional budgetary solvency, taking into account that the mayor’s gender and the ideology of the government could impede visualizing the effects of diversity because they create heterogeneity. Using both static and dynamic panel data models on a sample of Spanish municipalities with more than 20,000 inhabitants, we found that gender diversity has a positive effect on budgetary solvency when the municipality has a male mayor. However, the effect of gender diversity is negative if the mayor is a woman, which could be explained by the different arguments provided by social identity or social categorization theories.\u0000 Diversas investigaciones han analizado los efectos del género en el gobierno sobre los resultados presupuestarios públicos utilizando el enfoque de sesgo de género – rasgo de género –; sin embargo, los estudios que evalúan los efectos del género de los gobiernos municipales sobre la solvencia presupuestaria usando un enfoque de equilibrio de género – diversidad de género – son escasos.\u0000Nuestro objetivo es conocer si la diversidad de género en los gobiernos municipales españoles afecta a la solvencia presupuestaria institucional, teniendo en cuenta que el género del alcalde y la ideología del gobierno podrían impedir visualizar los efectos de la diversidad, porque generan heterogeneidad. Utilizando tanto un modelo estático como uno dinámico de datos de panel en una muestra de municipios españoles de más de 20.000 habitantes, nuestro principal hallazgo es que la diversidad de género tiene un efecto positivo en la solvencia presupuestaria cuando el municipio tiene un alcalde. Sin embargo, el efecto de la diversidad de género tiene un impacto negativo si el gobierno municipal está encabezado por una alcaldesa, lo que podría encontrar su explicación en diferentes argumentos aportados por las teorías de la identidad social o de la categorización social.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74191256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Women in accounting: a historical review of obstacles and drivers on a patriarchal and classist path","authors":"Maria Victoria Uribe Bohorquez, Isabel María García Sánchez","doi":"10.6018/rcsar.480221","DOIUrl":"https://doi.org/10.6018/rcsar.480221","url":null,"abstract":"This document, through a systematic review of academic papers, presents a comprehensive and synthetic proposal that compiles, on the one hand, the prevailing macho, misogynistic and phallocentric obstacles and stereotypes at the family, social and work level between the eighteenth and twentieth centuries and that had an impact on the accounting profession, hindering the access and evolution of women in it. In contrast, a series of factors are presented that drove the training and entry of women to bookkeeping and accounting tasks, which, in turn, served as a way to break stereotypes and traditional gender roles, achieve legislative improvements and the incursion of women into the paid labor market. Besides the above-mentioned elements, it is important to take into account the class perspectives that, under promises of well-being and economic status, idealized a model of a woman whose realization was exclusively at the domestic and family level. Este documento, a través de una revisión sistemática de trabajos académicos, presenta una propuesta integral y sintética que recopila, por un lado, los obstáculos y estereotipos machistas, misóginos y falocéntricos imperantes a nivel familiar, social y laboral entre los siglos XVIII y XX y que repercutieron en la profesión contable, dificultando el acceso y evolución de la mujer en la misma. En contraposición, se presentan una serie de factores que impulsaron la formación e incorporación de la mujer a las tareas de teneduría de libros y contabilidad, lo que, a su vez, sirvió para romper estereotipos y roles tradicionales de género, conseguir mejoras legislativas y la incursión de la mujer en el mercado laboral remunerado. Además de los elementos mencionados, es importante tener en cuenta las perspectivas de clase que, bajo promesas de bienestar y estatus económico, idealizaron un modelo de mujer cuya realización se daba exclusivamente en el ámbito doméstico y familiar.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135315298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The impact of socioemotional wealth on corporate reporting readability in a multinational family-controlled firm","authors":"Martin Quinn, Alonso Moreno","doi":"10.6018/rcsar.453561","DOIUrl":"https://doi.org/10.6018/rcsar.453561","url":null,"abstract":"Extant research suggests that the most significant elements of a family firm’s socioemotional wealth (SEW) can drive financial reporting decisions. This paper explores this empirically by analyzing corporate disclosures of a case organization – Guinness, a multinational family brewing firm – over an extended period. We identify the presence of the SEW dimensions in the firm’s corporate disclosures and explore the relationship between the most salient SEW dimension (family identity) and readability, measured by the Bog index. The analysis finds a positive association between family identity and readability in the period when the firm under study can be defined as a family firm. Other SEW dimensions do not appear to have an influence on readability. In addition, at the end of the period of study, when the firm under study ceased to be a family firm, the SEW dimensions failed to have an effect on readability. La investigación previa sugiere que los elementos más destacados de la riqueza socioemocional de las empresas familiares pueden influir en la información financiera divulgada por parte de las mismas. Este trabajo intenta analizar la proposición previa de forma empírica mediante el estudio de la información divulgada por parte de una empresa familiar multinacional, Guinness, durante un largo período de tiempo. En el estudio se identifica la presencia de las dimensiones de la riqueza socioemocional en la información corporativa de la empresa y se explora la relación entre la dimensión más destacada (identidad familiar) y la legibilidad. Los resultados muestran una relación positiva entre la identidad familiar y la legibilidad en el período en el que la empresa estudiada se considera una empresa familiar. El resto de las dimensiones de la riqueza socioemocional no parecen influir en la legibilidad. Además, al final del período de estudio, cuando la empresa estudiada dejó de ser una empresa familiar, las dimensiones de la riqueza socioemocional dejaron de tener un impacto en la legibilidad.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136260258","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}