{"id":11139,"date":"2001-06-06T00:00:00","date_gmt":"2001-06-06T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/las-cuentas-anuales-y-la-aplicacion-del-resultado-contable-de-las-sociedades-mercantiles-factores-determinantes-de-la-pola%c2%adtica-de-dividendos-en-las-empresas-asturianas\/"},"modified":"2001-06-06T00:00:00","modified_gmt":"2001-06-06T00:00:00","slug":"las-cuentas-anuales-y-la-aplicacion-del-resultado-contable-de-las-sociedades-mercantiles-factores-determinantes-de-la-pola%c2%adtica-de-dividendos-en-las-empresas-asturianas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/las-cuentas-anuales-y-la-aplicacion-del-resultado-contable-de-las-sociedades-mercantiles-factores-determinantes-de-la-pola%c2%adtica-de-dividendos-en-las-empresas-asturianas\/","title":{"rendered":"Las cuentas anuales y la aplicaci\u00f3n del resultado contable de las sociedades mercantiles, factores determinantes de la pol\u00edtica de dividendos en las empresas asturianas."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Eduardo Rodr\u00edguez Enr\u00edquez <\/strong><\/h2>\n<p>El objetivo del presente trabajo de investigaci\u00f3n consiste en identificar los factores m\u00e1s influyentes en las pol\u00edticas de dividendos llevadas a cabo por las sociedades asturianas no financieras durante el peri\u00f3do de 1994-1996, para lo cual se aplican diversas t\u00e9cnicas de an\u00e1lisis: an\u00e1lisis de la varianza, test de mann-whitney, an\u00e1lisis discriminante, regresi\u00f3n log\u00edstica y el algoritmo see5. La informaci\u00f3n de partida procede de la central de balances asturiana, la cual est\u00e1 constituida por las cuentas anuales que las empresas depositan en el registro mercantil de asturias. para abordar el estudio de la decisi\u00f3n de dividendos, previamente se analiza el proceso de palicaci\u00f3n del resultado, el cual se va a materializar en la confecic\u00f3n del estado contable \u00abpropuesta de aplicaci\u00f3n del resutlado\u00bb\u00c2\u00b7, sobre el que decidir\u00e1 en \u00faltimo t\u00e9rmino la junta gneral. En dicho proceso se deber\u00e1n observar una serie de requisitos, de naturaleza legal, estatutaria y otro tipo de limitaicones, los cuales limitar\u00e1n la cuant\u00eda m\u00e1xima a distribuir a los socios en concepto de dividendos, siendo todos ellos objeto de estudio.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Las cuentas anuales y la aplicaci\u00f3n del resultado contable de las sociedades mercantiles, factores determinantes de la pol\u00edtica de dividendos en las empresas asturianas.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Las cuentas anuales y la aplicaci\u00f3n del resultado contable de las sociedades mercantiles, factores determinantes de la pol\u00edtica de dividendos en las empresas asturianas. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Eduardo Rodr\u00edguez Enr\u00edquez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Oviedo<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 06\/06\/2001<\/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>Antonio Lopez Diaz<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: pedro Luengo   mulet <\/li>\n<li> Prado lorenzo Jos\u00e9 Manuel (vocal)<\/li>\n<li>Francisco Gabas trigo (vocal)<\/li>\n<li>Mar\u00eda  del carmen Norverto laborda (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Eduardo Rodr\u00edguez Enr\u00edquez El objetivo del presente trabajo de investigaci\u00f3n consiste en identificar los factores m\u00e1s influyentes [&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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