{"id":15062,"date":"2002-11-01T00:00:00","date_gmt":"2002-11-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/analisis-contable-de-la-rentabilidad-empresarial-un-estudio-empa%c2%adrico-en-la-industria-manufacturera-espanola\/"},"modified":"2002-11-01T00:00:00","modified_gmt":"2002-11-01T00:00:00","slug":"analisis-contable-de-la-rentabilidad-empresarial-un-estudio-empa%c2%adrico-en-la-industria-manufacturera-espanola","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/analisis-contable-de-la-rentabilidad-empresarial-un-estudio-empa%c2%adrico-en-la-industria-manufacturera-espanola\/","title":{"rendered":"An\u00e1lisis contable de la rentabilidad empresarial. un estudio emp\u00edrico en la industria manufacturera espa\u00f1ola"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Juan  Pedro Sanchez Ballesta <\/strong><\/h2>\n<p>El trabajo persigue un doble objetivo. En primer lugar, establecer, a partir del modelo contable vigente, un marco conceptual de an\u00e1lisis de la rentabilidad, exponiendo su alcance y limitaciones. Y en segundo lugar, analizar, en la industria manufacturera espa\u00f1ola, la incidencia de una serie de factores, como son la dimensi\u00f3n empresarial, la antig\u00ed\u00bcedad de la empresa, el sector de actividad econ\u00f3mica y la ubicaci\u00f3n geogr\u00e1fica, sobre la rentabilidad y sus variables explicativas, definidas estas \u00faltimas a partir de la descomposici\u00f3n lineal de la rentabildiad financiera.  en el primer cap\u00edtulo se delimita el significado, alcance e importancia del resultado como componente fundamental de la rentabildiad, profundizando en sus limitaciones y en su capacidad informativa, explicativa y predictiva. el segundo cap\u00edtulo est\u00e1 dedicado al concepto de rentabilidad, su importancia en el an\u00e1lisis contable y su relaci\u00f3n con la solvencia. El cap\u00edtulo tercero est\u00e1  dedicado al an\u00e1lisis de la rentabilidad econ\u00f3mica, estudiando el concepto, las diferentes aproximaciones doctrinales a us expresi\u00f3n anal\u00edtica y las limitaciones propias de la definici\u00f3n de rentabilidad econ\u00f3mica y las que se derivan de su comparaci\u00f3n con la tasa interna de retorno.  el cap\u00edtulo cuarto aborda el an\u00e1lisis de la rentabildiad finaciera.Tras la definici\u00f3n conceptual, se exponen las principales divergencias doctrinales en su formulacion. Para profundizar en el estudio de su formaci\u00f3n se realiza una doble descomposici\u00f3n de la rentabildiad finaciera, utilizando el producto de factores y la ecuaci\u00f3n del apalancamiento financiero, lo que permite introducir este concepto y sus diferentes expresiones. El cap\u00edtulo termina con la relaci\u00f3n entre rentabilidad y riesgo. En el quinto cap\u00edtulo se realiza una revisi\u00f3n de la evidencia emp\u00edrica relacionada con rentabilidad, atendiendo a las causas explicativas de las diferencias de rentabildiad empresarial y especial<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>An\u00e1lisis contable de la rentabilidad empresarial. un estudio emp\u00edrico en la industria manufacturera espa\u00f1ola<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 An\u00e1lisis contable de la rentabilidad empresarial. un estudio emp\u00edrico en la industria manufacturera espa\u00f1ola <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Juan  Pedro Sanchez Ballesta <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Murcia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 11\/01\/2002<\/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>Domingo Garc\u00eda P\u00e9rez De Lema<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: pedro Rivero torre <\/li>\n<li>Mar\u00eda  dolores Bernabeu sanchez (vocal)<\/li>\n<li>vicente Garcia martin (vocal)<\/li>\n<li>Juli\u00e1n Gonz\u00e1lez pascual (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Juan Pedro Sanchez Ballesta El trabajo persigue un doble objetivo. En primer lugar, establecer, a partir del [&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":[82,1697,1699,963,8235,18765],"tags":[46376,48219,48221,48220,5836,24691],"class_list":["post-15062","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","category-economia-sectorial","category-murcia","category-sector-de-manufacturas","tag-domingo-garcia-perez-de-lema","tag-juan-pedro-sanchez-ballesta","tag-julian-gonzalez-pascual","tag-maria-dolores-bernabeu-sanchez","tag-pedro-rivero-torre","tag-vicente-garcia-martin"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/15062","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=15062"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/15062\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=15062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=15062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=15062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}