{"id":11464,"date":"2018-03-09T08:56:50","date_gmt":"2018-03-09T08:56:50","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-efecto-impositivo-calidad-de-la-informacion-fiscal-suministrada-e-incidencia-de-su-aplicacion-en-las-cuentas-anuales-un-estudio-empirico\/"},"modified":"2018-03-09T08:56:50","modified_gmt":"2018-03-09T08:56:50","slug":"el-efecto-impositivo-calidad-de-la-informacion-fiscal-suministrada-e-incidencia-de-su-aplicacion-en-las-cuentas-anuales-un-estudio-empirico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/el-efecto-impositivo-calidad-de-la-informacion-fiscal-suministrada-e-incidencia-de-su-aplicacion-en-las-cuentas-anuales-un-estudio-empirico\/","title":{"rendered":"\u00bb el efecto impositivo: calidad de la informacion fiscal suministrada e incidencia de su aplicaci\u00f3n en las cuentas anuales. un estudio empirico\u00bb"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Julio Mata Melo <\/strong><\/h2>\n<p>El trabajo consta de dos partes, en la primera se realiza un analisis de las alternativas existentes en el tratamiento contable del impuesto sobre beneficios y se lleva a cabo una revision de la literatura empirica existente, tanto extranjera como nacional.  en la segunda parte se realiza un estudio empirico con un doble objetivo, en primer lugar, analiza la calidad de la informacion relacionada con la contabilidad del impuesto sobre beneficios mediante la aplicaci\u00f3n de un indice de calidad elaborado a tal fin. Este primer objetivo trata de diagnosticar y de evaluar los niveles de calidad mantenidos por las empresas utilizadas en la muestra, la cual se compone de 212 empresas que han sometido de forma continuada sus cuentas anuales individuales a la comision nacional del mercado de valores (cnmv) durante los seis a\u00f1os posteriores a la implantacion del metodo del efecto impositivo (1991-96).  posteriormente, se analiza la incidencia que ha tenido la aplicaci\u00f3n del metodo del efecto impositivo en los estados financieros de las empresas mencionados, asi como la repercusion que ha supuesto dicho metodo frente a la alternativa de la cuota a pagar. Para ello se utilizan tecnicas de analisis descriptivo.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00bb el efecto impositivo: calidad de la informacion fiscal suministrada e incidencia de su aplicaci\u00f3n en las cuentas anuales. un estudio empirico\u00bb<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00bb el efecto impositivo: calidad de la informacion fiscal suministrada e incidencia de su aplicaci\u00f3n en las cuentas anuales. un estudio empirico\u00bb <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Julio Mata Melo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Burgos<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 20\/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>Jorge Tua Perez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: valentin Azofra palenzuela <\/li>\n<li>gregorio Labatut serer (vocal)<\/li>\n<li>Juan Monterrey mayoral (vocal)<\/li>\n<li>enrique Corona romero (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Julio Mata Melo El trabajo consta de dos partes, en la primera se realiza un analisis de [&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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