{"id":106615,"date":"2011-03-02T00:00:00","date_gmt":"2011-03-02T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/analisis-de-los-estados-de-flujos-de-tesoreria-y-la-contabilidad-creativa\/"},"modified":"2011-03-02T00:00:00","modified_gmt":"2011-03-02T00:00:00","slug":"analisis-de-los-estados-de-flujos-de-tesoreria-y-la-contabilidad-creativa","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/contabilidad-financiera\/analisis-de-los-estados-de-flujos-de-tesoreria-y-la-contabilidad-creativa\/","title":{"rendered":"An\u00e1lisis de los estados de flujos de tesorer\u00eda y la contabilidad creativa"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ant\u00f3nio Augusto Greg\u00f3rio <\/strong><\/h2>\n<p>La llamada contabilidad creativa es un tema de inter\u00e9s actual en el \u00e1mbito empresarial, en particular en lo que respecta a las pr\u00e1cticas de manipulaci\u00f3n de resultados. Estas pr\u00e1cticas, en principio, no afectan a los flujos de efectivo, lo que justificar\u00eda la presentaci\u00f3n, dentro de las cuentas anuales, de un estado de flujos de efectivo.  el objetivo general de esta tesis es analizar la contribuci\u00f3n del estado de flujos de efectivo al estudio de la bondad o calidad del resultado mostrado en la cuenta de p\u00e9rdidas y ganancias y, por tanto, a la identificaci\u00f3n de pr\u00e1cticas de contabilidad creativa sobre dicho resultado.  en otros t\u00e9rminos, los resultados son de mayor calidad cuanto m\u00e1s se aproximan a los flujos de caja, pues, conforme subrayan mulford y comiskey (2005, p. 1), unlike some items that can be clouded with financial reporting issues, cash is real, finite, and measurable. Cash is cash. En este sentido discutimos la necesidad de efectuar algo m\u00e1s que una mera comparaci\u00f3n entre resultados y flujos de efectivo de explotaci\u00f3n, analizando el contenido de la conciliaci\u00f3n entre ambos que se presenta en los modelos de estados de flujos de efectivo que cumplen las normas internacionales de informaci\u00f3n financiera (niif).<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>An\u00e1lisis de los estados de flujos de tesorer\u00eda y la contabilidad creativa<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 An\u00e1lisis de los estados de flujos de tesorer\u00eda y la contabilidad creativa <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ant\u00f3nio Augusto Greg\u00f3rio <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 A coru\u00f1a<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 03\/02\/2011<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Fernando Carlos Ruiz Lamas<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Luis Iglesias s\u00e1nchez <\/li>\n<li>Rafael Garcia rodriguez (vocal)<\/li>\n<li>alfonso Andr\u00e9s Rojo ramirez (vocal)<\/li>\n<li>vicente m Ripoll feliu (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ant\u00f3nio Augusto Greg\u00f3rio La llamada contabilidad creativa es un tema de inter\u00e9s actual en el \u00e1mbito empresarial, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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