Aplicación del ABP en análisis contable

Memoria ID-0002. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2015-2016

Ludificación de las asignaturas de contabilidad en enseñanzas universitarias

Memoria ID-031. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2018-2019

La tutoría entre iguales (TUI) para alumnos universitarios

Memoria ID-0040. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2017-2018

Desarrollo de un sistema de evaluación por competencias en las asignaturas de análisis contable

Memoria ID-0004. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2014-2015

La relación entre deuda pública y privatización: el papel moderador de la ideología política y los ciclos electorales

Using a sample of 25 European countries between 1995 and 2013, this study shows a bidirectional relationship between privatisations and public debt. Firstly, our findings suggest that governments with higherlevels of debt tend to privatise state-owned enterprises (SOEs) to a greater extent than less-indebted governments. Subsequently, the results show that privatisations effectively reduce indebtedness. This meansthat causality between privatisation and public debt should be considered in future studies. In addition, wehave found that such a strategy is used more by right-wing governments, which implies the existence of partisan effects. However, our findings do not support any effect caused by electoral cycles.Utilizando una muestra de 25 países europeos entre 1995 y 2013, este estudio expone una relación bidireccional entre privatizaciones y deuda pública. En primer lugar, nuestros resultados sugieren que los gobiernos con mayores niveles de deuda tienden a privatizar empresas públicas en mayor medida que los gobiernos menos endeudados. Posteriormente, los resultados revelan que las privatizaciones reducen efectivamente el endeudamiento. Esto significa que la causalidad entre privatización y deuda pública debería tenerse en cuenta en futuros estudios. Además, se ha constatado que dicha estrategia es más utilizada por los gobiernos de derechas, lo que implica la existencia de efectos partidistas. Sin embargo, nuestros resultados no apoyan ningún efecto causado por los ciclos electorale

Juego de roles para la adquisición de competencias en contabilidad

Memoria ID-031. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2021-2022

Breakout en contabilidad: el uso del juego en la enseñanza universitaria

Memoria ID-023 Ayudas de la Universidad de Salamanca para la innovación docente, curso 2020-2021

THE LINK BETWEEN EARNINGS MANAGEMENT AND DIGITAL PATTERN / O elo entre gerenciamento de resultado e padrão digital

According to Dechow and Dichev (2002) and Lin and Wu (2014), a high degree of earnings management (EM) is associated with a poor quality of information. In this sense, it is possible to assume that the financial data of companies that manage earnings can present different patterns from those with low degree of EM. The aim of this exploratory study is to test whether a financial data set (operating expenses) of companies with high degree of EM presents bias. For this analysis, we used the model of Kothari and the modified model of Jones (“Dechow model” hereafter) to estimate the degree of EM, and we used the logarithmic distribution of data predicted by the Benford’s Law to detect abnormal patterns of digits in number sets. The sample was composed of 845 international listed non-financial companies for the year 2010. To analyze the discrepancies between the actual and expected frequencies of the significant-digit, two statistics were calculated: Z-test and Pearson’s chi-square test. The results show that, with a confidence level of 90%, the companies with a high degree of EM according to the Kothari model presented similar distribution to that one predicted by the Benford’s Law, suggesting that, in a preliminary analysis, their financial data are free from bias. On the other hand, the data set of the organizations that manage earnings according to the Dechow model presented abnormal patterns. The Benford´s Law has been implemented to successfully detect manipulated data. These results offer insights into the interactions between EM and patterns of financial data, and stimulate new comparative studies about the accuracy of models to estimate EM.Keywords: Earnings management (EM). Financial Reporting Quality (FRQ). Benford’s Law

Sustainable development goals in public administrations: Enabling conditions in local governments

Sustainable Development Goals (SDGs) are a challenge that many public administrations face in promoting sustainable growth. Local governments, as the governmental tier closest to citizens, should deliberate upon strategies and actions attuned to achieving SDGs for the benefit of their communities. Through a comparative analysis of Italian and Spanish local governments, this research investigates the conditions that can support the achievement of SDGs. The results depict the political and financial levers that can stimulate politicians and policymakers in designing appropriate strategies and action plans towards the achievement of SDGs, while opening the path for further research that can support public administrations in their efforts at achieving sustainable growth

Proceso de enseñanza-aprendizajes basado en competencias

Memoria ID-070. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2013-2014