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Una reflexión sobre los umbrales cuantitativos en los modelos de depósito de las cuentas anuales y su posible impacto en el tamaño empresarial en España

Author

Listed:
  • Luis Ángel Maza

    (BANCO DE ESPAÑA)

Abstract

Este documento examina cómo los umbrales del tamaño empresarial, que establecen requisitos en la información financiero-contable, pueden influir en las decisiones de crecimiento de las empresas en el contexto económico de España. Se han identificado posibles efectos no deseados que actúan como obstáculos para el crecimiento empresarial, especialmente en los umbrales relacionados con el número de empleados. Además, se proponen mejoras para alinear intereses y objetivos, ofreciendo alguna alternativa que contribuye a equilibrar estos aspectos y que enriquece la discusión sobre su efectividad.

Suggested Citation

  • Luis Ángel Maza, 2024. "Una reflexión sobre los umbrales cuantitativos en los modelos de depósito de las cuentas anuales y su posible impacto en el tamaño empresarial en España," Occasional Papers 2419, Banco de España.
    • Handle: RePEc:bde:opaper:2419
    DOI: https://doi.org/10.53479/36639
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    File URL: https://www.bde.es/f/webbe/SES/Secciones/Publicaciones/PublicacionesSeriadas/DocumentosOcasionales/24/Fich/do2419.pdf
    File Function: First version, June 2024
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    More about this item

    Keywords

    Plan General de Contabilidad; información financiera; tamaño empresarial; umbrales;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • L11 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Production, Pricing, and Market Structure; Size Distribution of Firms
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory

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