IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

Proximidad De Los Países De La Ue Desde La Cuarta Directiva: Un Análisis Empírico

Listed author(s):
  • Sonia Sanabria


    (Universidad de Alicante)

  • Pascual Garrido

    (Universidad de Alicante)

Registered author(s):

    Most of studies which have analysed the topic of accounting systemclassification have been based on explanatory variables such as the socio-economicenvironment or accounting practices to both, measure and disclosure the financialinformation. This investigation does not take these concepts into account; it considersthe current accounting regulation existing in each of the EU Members States whichadapts its legislation to the Fourth Directive. The methodology employed is based oncluster analysis and correspondence analysis. Cluster analysis allows us to find out twogroups of countries that have homogeneous accounting systems within them andheterogeneous ones between groups. Nevertheless correspondence analysis indicatesthat differences in the accounting treatment are caused by informational requirementsaffecting the annual report. La mayoría de los estudios sobre clasificación de los sistemas contables se han basado en variables explicativas como, por ejemplo, el entorno socioeconómico o las prácticas contables de medición y presentación de la información financiera. Esta investigación no toma en consideración los conceptos anteriores sino la regulación contable vigente en cada uno de los países miembros de la UE que adaptaron su legislación a la normativa de la Cuarta Directiva del Derecho de Sociedades. La metodología empleada ha sido el análisis cluster y el análisis de correspondencias. El análisis cluster nos ha permitido determinar la formación de dos grupos de países que presentan sistemas contables homogéneos entre sí y heterogéneos con respecto al resto de grupos de países. En cambio, el análisis de correspondencias nos permite identificar que las diferencias en los tratamientos contables vienen determinadas por requisitos informativos referidos al área de la Memoria.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    File Function: Fisrt version / Primera version, 2002
    Download Restriction: no

    Paper provided by Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) in its series Working Papers. Serie EC with number 2002-14.

    in new window

    Length: 32 pages
    Date of creation: Jul 2002
    Publication status: Published by Ivie
    Handle: RePEc:ivi:wpasec:2002-14
    Contact details of provider: Postal:
    C/ Guardia Civil, 22, Esc 2a, 1o, E-46020 VALENCIA

    Phone: +34 96 319 00 50
    Fax: +34 96 319 00 55
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ivi:wpasec:2002-14. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Departamento de Edición)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.