{"id":16834,"date":"2002-11-05T00:00:00","date_gmt":"2002-11-05T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/conservadurismo-contable-en-europa\/"},"modified":"2002-11-05T00:00:00","modified_gmt":"2002-11-05T00:00:00","slug":"conservadurismo-contable-en-europa","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/conservadurismo-contable-en-europa\/","title":{"rendered":"Conservadurismo contable en europa"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Juan  Manuel Garcia Lara <\/strong><\/h2>\n<p>Esta tesis analiza la comparabilidad de la informaci\u00f3n contable en europa, centr\u00e1ndose en uno de los aspectos que desde nuestro punto de vista puede provocar una mayor heterogeneidad en la informaci\u00f3n financiera de las empresas europeas, esto es, las diversas pr\u00e1cticas conservadoras que afectan a distintas variables contables.  nos centramos en dos acepciones del concepto conservadurismo, por un lado, la definici\u00f3n que denominamos conservadurismo de balance, que hace referencia a una infravaloraci\u00f3n sistem\u00e1tica en el tiempo de la cifra de fondos propios con respecto a la valoraci\u00f3n que el mercado realiza de la empresa (feltham y ohlson, 1995). Y por otro lado, la definici\u00f3n de conservadurismo realizaba por basu (1997), esto es, una incorporaci\u00f3n asim\u00e9trica de noticias al resultado contable. Las malas noticias son reconocidas de manera m\u00e1s puntual.  estudiamos la existencia de pr\u00e1cticas conservadoras tanto del balance como del resultado, en ocho pa\u00edses europeos (reino unido, alemania, francia, pa\u00edses bajos, suiza, italia, espa\u00f1a y b\u00e9lgica), tratando de poner de manifiesto se existen diferencias significativas en dichas pr\u00e1cticas en los pa\u00edses que forman la muestra. Al usar \u00fanicamente pa\u00edses europeos, podemos asumir que los resultados no se ven influenciados por diferencias econ\u00f3micas de base entre los pa\u00edses.  igualmente, se incide en la problem\u00e1tica metodol\u00f3gica de los modelos de asociaci\u00f3n o relevancia valorativa, generalmente utilizados para valorar la existencia de las dos acepciones de conservadurismo comentadas. En particular, se trata de aportar soluciones a los posibles problemas de los modelos de regresi\u00f3n inversa y a los problemas de escala de los modelos de niveles.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Conservadurismo contable en europa<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Conservadurismo contable en europa <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Juan  Manuel Garcia Lara <\/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 11\/05\/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>Araceli Mora Enguidamos<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: leandro Ca\u00f1ibano calvo <\/li>\n<li>f. Buijink willem (vocal)<\/li>\n<li>vicente Serra salvador (vocal)<\/li>\n<li>p. Rees william (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Juan Manuel Garcia Lara Esta tesis analiza la comparabilidad de la informaci\u00f3n contable en europa, centr\u00e1ndose en [&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":[52986,52987,52985,10372,52988,10813],"class_list":["post-16834","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","tag-araceli-mora-enguidamos","tag-f-buijink-willem","tag-juan-manuel-garcia-lara","tag-leandro-canibano-calvo","tag-p-rees-william","tag-vicente-serra-salvador"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/16834","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=16834"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/16834\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=16834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=16834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=16834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}