{"id":140394,"date":"2026-01-12T17:54:19","date_gmt":"2026-01-12T17:54:19","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/eleccion-contable-y-sus-efectos-economicos-contraste-empirico-en-la-banca-espanola\/"},"modified":"2026-01-12T17:54:19","modified_gmt":"2026-01-12T17:54:19","slug":"eleccion-contable-y-sus-efectos-economicos-contraste-empirico-en-la-banca-espanola","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/eleccion-contable-y-sus-efectos-economicos-contraste-empirico-en-la-banca-espanola\/","title":{"rendered":"Eleccion contable y sus efectos economicos. contraste empirico en la banca espa\u00f1ola."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Arcas Pellicer M. Jose <\/strong><\/h2>\n<p>La tesis doctoral presentada bajo el titulo \u00abeleccion contable y sus efectos economicos. Contraste empirico en la banca espa\u00f1ola\u00bb, tiene como objetivo estudiar empiricamente los efectos economicos que se derivan de la eleccion de los criterios contables aplicados en la elaboracion y presentacion de los estados financieros, asi como de los cambios en esos criterios.  en primer lugar, se analizan y contrastan los factores que determinan la aplicacion por parte del gerente de criterios contables alternativos para la elaboracion y presentacion de los estados financieros.  en segundo lugar, se analiza y contrasta, a traves de la reaccion del precio de las acciones, como los cambios impuestos por las normas contables inciden sobre la riqueza de los accionistas.  ambas cuestiones tienen un gran interes en el proceso de emision de normas contables, en tanto que condicionan la postura de los agentes economicos ante este proceso.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Eleccion contable y sus efectos economicos. contraste empirico en la banca espa\u00f1ola.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Eleccion contable y sus efectos economicos. contraste empirico en la banca espa\u00f1ola. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Arcas Pellicer M. Jose <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Zaragoza<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1992<\/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>Vicente Pina Martinez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Leandro Ca\u00f1ibano Calvo <\/li>\n<li>Jorge Tua Pereda (vocal)<\/li>\n<li>Jos\u00e9 Antonio Gonzalo Angulo (vocal)<\/li>\n<li>Joaquina Laffarga Briones (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Arcas Pellicer M. Jose La tesis doctoral presentada bajo el titulo \u00abeleccion contable y sus efectos economicos. [&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":[82,1697,1699,963,4677,13610],"tags":[46337,1701,9100,1702,10372,1703],"class_list":["post-140394","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","category-economia-sectorial","category-sector-de-finanzas-y-seguros","category-zaragoza","tag-arcas-pellicer-m-jose","tag-joaquina-laffarga-briones","tag-jorge-tua-pereda","tag-jose-antonio-gonzalo-angulo","tag-leandro-canibano-calvo","tag-vicente-pina-Martinez"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/140394","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=140394"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/140394\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=140394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=140394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=140394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}