{"id":156763,"date":"2026-01-12T17:32:21","date_gmt":"2026-01-12T17:32:21","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-informacion-contable-y-el-mercado-de-valores-analisis-empirico-de-los-informes-intermedios-y-su-relevancia-en-la-toma-de-decisiones\/"},"modified":"2026-01-12T17:32:21","modified_gmt":"2026-01-12T17:32:21","slug":"la-informacion-contable-y-el-mercado-de-valores-analisis-empirico-de-los-informes-intermedios-y-su-relevancia-en-la-toma-de-decisiones","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-informacion-contable-y-el-mercado-de-valores-analisis-empirico-de-los-informes-intermedios-y-su-relevancia-en-la-toma-de-decisiones\/","title":{"rendered":"La informacion contable y el mercado de valores: analisis empirico de los informes intermedios y su relevancia en la toma de decisiones."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jose Lopez Gracia <\/strong><\/h2>\n<p>El objetivo fundamental del trabajo es el analisis de los informes financieros intermedios (ifi) desde el punto de vista de su relevancia para la toma de decisiones y como mecanismo de control de la actuacion del equipo gestor de la empresa. Las principales conclusiones son:  (1) la evolucion normativa en la cee y en espa\u00f1a es claramente inferior a la de los paises del area anglosajona, quedando muchas cuestiones tecnicas sin resolver.  (2) la metodolog\u00eda contable idonea a aplicar consiste en una combinacion de los modelos discreto e integral.  (3) los ifi actuan como \u00abse\u00f1ales\u00bb enviadas a los mercados, tanto de capitales como de directores, contribuyendo a restringir los costes de agencia.  (4) la auditoria limitada de los ifi es una garantia de su fiabilidad y nivel de comprension y (5) los resultados empiricos obtenidos, en torno a la capacidad predictiva de los ifi presentados por las empresas cotizadas en las bolsas espa\u00f1olas, utilizando modelos de la clase arima univariante, son satisfactorios, si bien, deben ser considerados provisionales dado que los datos disponibles son escasos y poco fiables.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La informacion contable y el mercado de valores: analisis empirico de los informes intermedios y su relevancia en la toma de decisiones.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La informacion contable y el mercado de valores: analisis empirico de los informes intermedios y su relevancia en la toma de decisiones. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jose Lopez Gracia <\/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 01\/01\/1991<\/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 Montesinos Julve<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Manuel Vela Pastor <\/li>\n<li>Ezequiel Uriel Jimenez (vocal)<\/li>\n<li>Antonio Lopez Diaz (vocal)<\/li>\n<li>Francisco Gabas Trigo (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jose Lopez Gracia El objetivo fundamental del trabajo es el analisis de los informes financieros intermedios (ifi) [&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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