Transparencia, calidad de la información contable y dependencia financiera de los partidos políticosevidencia empírica en España (2012-2015)

  1. Rodríguez Gutiérrez, Gustavo
Supervised by:
  1. Ángel Rodríguez López Director

Defence university: Universidad Complutense de Madrid

Fecha de defensa: 27 October 2020

Committee:
  1. Esther Fidalgo Cerviño Chair
  2. Miguel Angel Villacorta Hernández Secretary
  3. Enrique Rúa Alonso de Corrales Committee member
  4. Marta Pilar Macías Dorissa Committee member
  5. María Begoña Prieto Moreno Committee member
Department:
  1. Administración Financiera y Contabilidad

Type: Thesis

Teseo: 155630 DIALNET lock_openDocta Complutense editor

Abstract

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...