{"id":21305,"date":"2018-03-09T09:11:01","date_gmt":"2018-03-09T09:11:01","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/caractera%c2%adsticas-de-la-divulgacion-de-informacion-financiera-sobre-riesgos-un-estudio-del-caso-espanol\/"},"modified":"2018-03-09T09:11:01","modified_gmt":"2018-03-09T09:11:01","slug":"caractera%c2%adsticas-de-la-divulgacion-de-informacion-financiera-sobre-riesgos-un-estudio-del-caso-espanol","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/sevilla\/caractera%c2%adsticas-de-la-divulgacion-de-informacion-financiera-sobre-riesgos-un-estudio-del-caso-espanol\/","title":{"rendered":"Caracter\u00edsticas de la divulgaci\u00f3n de informaci\u00f3n financiera sobre riesgos. un estudio del caso espa\u00f1ol"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ignacio Ruiz Albert <\/strong><\/h2>\n<p>El trabajo estudia de forma sistem\u00e1tica el suministro de una informaci\u00f3n financiera sobre el riesgo m\u00e1s acorde con la realidad econ\u00f3mica que rodea a las empresas, para ello:  en su parte te\u00f3rica:  situa los conceptos de riesgo e incertidumbre dentro de la disciplina contable, realiza una revisi\u00f3n bibliogr\u00e1fica estructurada alrededor de tres tipos de decisi\u00f3n en entorno incierto (inversi\u00f3n, cr\u00e9dito y gesti\u00f3n): delimita la capacidad del sistema de informaci\u00f3n contable para tratar sobre el riesgo dentro de su actual marco conceptual; estudia los diversos informes existentes y propuestas de informes sobre diferentes factores de riesgo; analiza la problem\u00e1tica de la norma sobre informaci\u00f3n financiera sobre riesgo:  en su parte emp\u00edrica:  realiza una descripci\u00f3n de la informaci\u00f3n revelada sobre provisiones y pasivos contingentes en las memorias e informes de gesti\u00f3n de las empresas espa\u00f1olas no financieras.  realiza un estudio sobre los factores determinantes de la revelaci\u00f3n de informaci\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Caracter\u00edsticas de la divulgaci\u00f3n de informaci\u00f3n financiera sobre riesgos. un estudio del caso espa\u00f1ol<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Caracter\u00edsticas de la divulgaci\u00f3n de informaci\u00f3n financiera sobre riesgos. un estudio del caso espa\u00f1ol <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ignacio Ruiz Albert <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Sevilla<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 23\/01\/2003<\/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>Joaquina Laffarga Briones<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: guillermo Sierra molina <\/li>\n<li>bego\u00f1a Giner inchausti (vocal)<\/li>\n<li>Jos\u00e9 Antonio Lainez gadea (vocal)<\/li>\n<li>domingo Garc\u00eda p\u00e9rez de lema (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ignacio Ruiz Albert El trabajo estudia de forma sistem\u00e1tica el suministro de una informaci\u00f3n financiera sobre el [&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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