Benito Arruñada - Universitat Pompeu Fabra
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La Economía es útil para desempeñar puestos de analista empresarial, pero contraproducente para el directivo si interfiere con sus habilidades sociales innatas.
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La publicación de las cuentas sociales por las pequeñas empresas

Arruñada, Benito (2011), “La publicación de las cuentas sociales por las pequeñas empresas”, European Journal of Law and Economics, 32(3), 377-413.
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  This article analyzes how mandatory accounting disclosure is grounded on different rationales for private and public companies. It also explores technological changes, such as computerised databases and the Internet, which have recently made disclosure of company accounts by small companies potentially less costly and more valuable, thanks to electronic filing and universal online access to credit information systems. These recent developments favour policies that would expand the scope of mandatory publication for small companies in countries where it is voluntary. They also encourage policies to reduce the costs and enhance the value of disclosure through administrative reforms of filing, archive and retrieval systems. Survey and registry evidence on how the information in the accounts is valued and used by companies is consistent with these claims about the evolution of the tradeoff of costs and benefits that should guide policy in this area.