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
Series: Occasional Papers. 2419.
Author: Luis Ángel Maza.
Topics: Non-financial corporations, businesses | Central Balance Sheet Data Office | Quantitative methods | Legislation | Economic situation.
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Abstract
This paper examines how the business size thresholds that determine financial and accounting reporting requirements may influence company growth decisions in the economic context of Spain. Possible undesired effects are identified that act as barriers to business expansion, especially in the case of the thresholds related to the number of employees. Improvements are also suggested to align interests and objectives, offering some alternative that would help to balance these aspects and that enrich the debate regarding the effectiveness of the thresholds.