Publication: Transparencia, calidad de la información contable y dependencia financiera de los partidos políticos: evidencia empírica en España (2012-2015)
Loading...
Files
Official URL
Full text at PDC
Publication Date
2021-06-25
Authors
Advisors (or tutors)
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Complutense de Madrid
Citations
Exportar
Abstract
En los últimos tiempos, se ha constatado un proceso de deslegitimación y pérdida de credibilidad de los partidos políticos en España, entre otras cuestiones, consecuencia de los múltiples y diversos casos de corrupción y financiación irregular en los que se han visto envueltos, y de cierta problemática relativa a la obtención de determinadas fuentes de financiación de origen privado. En este sentido, con el objetivo de frenar conductas irregulares y de tipo oportunista, se han articulado desde el ámbito público, un conjunto de disposiciones legales que regulan y limitan la relación financiera de los partidos con donantes privados y entidades de crédito, elevan las exigencias en materia de transparencia financiera y normalizan su práctica contable, afectando a la actividad y viabilidad económico‐financiera de tales organizaciones...
In recent times, Spanish political parties have undergone a process of discredit or loss of credibility, due to the multiple cases of corruption and illegal financing they have being involved with, as well as problems related to private sources of funding, among other reasons. In this sense, in order to stop illegal and opportunistic behaviors, legal provisions have been implemented to regulate the financial relationship among political parties, private donors and the banking sector; in order to increase financial transparency and standardize the accounting practice, which affects both the activity and the economic‐financial viability of such organizations...
In recent times, Spanish political parties have undergone a process of discredit or loss of credibility, due to the multiple cases of corruption and illegal financing they have being involved with, as well as problems related to private sources of funding, among other reasons. In this sense, in order to stop illegal and opportunistic behaviors, legal provisions have been implemented to regulate the financial relationship among political parties, private donors and the banking sector; in order to increase financial transparency and standardize the accounting practice, which affects both the activity and the economic‐financial viability of such organizations...
Description
Tesis inédita de la Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, leída el 27-10-2020