Variables explicativas de los sistemas de regulación contableinfluencia de la profesión en los países de la Unión Europea

  1. Mora Enguídanos, Araceli
  2. Cañibano Calvo, Leandro
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Ano de publicación: 1999

Número: 100

Páxinas: 291-326

Tipo: Artigo

DIALNET GOOGLE SCHOLAR

Outras publicacións en: Revista española de financiación y contabilidad

Resumo

Our aim is to test that the role of the accounting profession in the regulatory systems in each country can be considered as an aditional explanatory variable of the European accounting systems. Our hypothesis is that the addition of thsi variable allows an explanation for the ranking of the European countries in terms of accounting and taxindependence. We consider eight countries and we define two vairables "the accounting and tax independence" adn "the level of influence of the accounting prollecting information through a questionnaire sent to the "Big Firms", we establish a ranking woth the eight countries for both variables We follow a non.parametric test (spearman¿s rank correlation test) to analyze the correlation between these variable and comparing the results with the correlation between accounting and tax independence and the financial systems as defined in a previous study (Nobes 1996). Our results support our hypothesis.

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Fonte de datos: Dialnet