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Modelos contables y comprensión de la crisis financiera

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Listed:
  • Dirk J. Bezemer

Abstract

Este artículo muestra que los modelos macroeconómicos contables ayudaron a prever la crisis de crédito y la recesión económica, mientras que los modelos de equilibrio ubicuos en la formulación de política y la investigación de la corriente principal no. Explora los antecedentes intelectuales del enfoque contable como alternativa a la economía neoclásica y el ascenso y declive de los modelos de flujo de fondos durante la posguerra. Incluye estudios de caso actuales de ambos tipos de modelos y analiza por qué el enfoque contable se ha mantenido fuera de la corriente dominante. Hace recomendaciones constructivas para revisar los métodos de evaluación de la estabilidad financiera y aboga por una “contabilidad de la economía”

Suggested Citation

  • Dirk J. Bezemer, 2012. "Modelos contables y comprensión de la crisis financiera," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 14(26), pages 47-76, January-J.
  • Handle: RePEc:rei:ecoins:v:14:y:2012:i:26:p:47-76
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    File URL: http://www.uexternado.edu.co/facecono/ecoinstitucional/workingpapers/dbezemer26.pdf
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    References listed on IDEAS

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    More about this item

    Keywords

    crisis de crédito; recesión; predicción; macroeconomía; flujo de fondos; economía neoclásica; investigación contable;

    JEL classification:

    • E19 - Macroeconomics and Monetary Economics - - General Aggregative Models - - - Other
    • F37 - International Economics - - International Finance - - - International Finance Forecasting and Simulation: Models and Applications
    • G01 - Financial Economics - - General - - - Financial Crises
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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