{"id":12385,"date":"2018-03-09T08:58:12","date_gmt":"2018-03-09T08:58:12","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-eleccion-contable-ajustes-discrecionales-ante-perdidas-y-descensos-del-resultado\/"},"modified":"2018-03-09T08:58:12","modified_gmt":"2018-03-09T08:58:12","slug":"la-eleccion-contable-ajustes-discrecionales-ante-perdidas-y-descensos-del-resultado","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-eleccion-contable-ajustes-discrecionales-ante-perdidas-y-descensos-del-resultado\/","title":{"rendered":"La eleccion contable: ajustes discrecionales ante perdidas y descensos del resultado"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Gallen Ortiz M. Luisa <\/strong><\/h2>\n<p>La tesis analiza los diferentes aspectos que configuran la investigacion relativa a las decisiones de los directivos que alteran el resultado, en el marco de los principios contables generalmente aceptados, para lograr objetivos preestablecidos. Entre los aspectos analizados se encuentran los siguientes: las teorias sobre el comportamiento de la empresa utilizadas para explicar las motivaciones de los directivos, las caracteristicas de las metodolog\u00edas empiricas aplicadas y el contenido de la evidencia sobre las causas, los limites y las consecuencias de la eleccion contable.  el trabajo empirico se centra en verificar si las empresas espa\u00f1olas manipulan el resultado para evitar reconocer las existencia de perdidas y descensos en el resultado, incluyendo la incidencia de tres variables explicativas: la cotizacion o no en bolsa, el tama\u00f1o y el endeudamiento.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La eleccion contable: ajustes discrecionales ante perdidas y descensos del resultado<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La eleccion contable: ajustes discrecionales ante perdidas y descensos del resultado <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Gallen Ortiz M. Luisa <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Universitat de val\u00e9ncia (estudi general)<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 18\/07\/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>Bego\u00f1a Giner Inchausti<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: vicente Montesinos julve <\/li>\n<li>Jos\u00e9 Antonio Gonzalo angulo (vocal)<\/li>\n<li>valentin Azofra palenzuela (vocal)<\/li>\n<li> Martinez churiaque Jos\u00e9 ignacio (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Gallen Ortiz M. Luisa La tesis analiza los diferentes aspectos que configuran la investigacion relativa a las [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[82,1697,1699],"tags":[1704,40509,1702,13210,1138,8327],"class_list":["post-12385","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","tag-begona-giner-inchausti","tag-gallen-ortiz-m-luisa","tag-jose-antonio-gonzalo-angulo","tag-Martinez-churiaque-jose-ignacio","tag-valentin-azofra-palenzuela","tag-vicente-montesinos-julve"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/12385","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=12385"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/12385\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=12385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=12385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=12385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}