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


  • Sonia Sanabria

    () (Universidad de Alicante)

  • Pascual Garrido

    (Universidad de Alicante)


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.

Suggested Citation

  • Sonia Sanabria & Pascual Garrido, 2002. "Proximidad De Los Países De La Ue Desde La Cuarta Directiva: Un Análisis Empírico," Working Papers. Serie EC 2002-14, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  • Handle: RePEc:ivi:wpasec:2002-14

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    References listed on IDEAS

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