{"id":22462,"date":"2003-07-04T00:00:00","date_gmt":"2003-07-04T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/nuevo-enfoque-en-la-estimacion-y-contraste-de-ajustes-por-devengo-anormales-especificacion-y-evaluacion-empa%c2%adrica\/"},"modified":"2003-07-04T00:00:00","modified_gmt":"2003-07-04T00:00:00","slug":"nuevo-enfoque-en-la-estimacion-y-contraste-de-ajustes-por-devengo-anormales-especificacion-y-evaluacion-empa%c2%adrica","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/nuevo-enfoque-en-la-estimacion-y-contraste-de-ajustes-por-devengo-anormales-especificacion-y-evaluacion-empa%c2%adrica\/","title":{"rendered":"Nuevo enfoque en la estimaci\u00f3n y contraste de ajustes por devengo anormales: especificaci\u00f3n y evaluaci\u00f3n emp\u00edrica"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Francisco Poveda Fuentes <\/strong><\/h2>\n<p>En esta tesis doctoral se plantea un modelo degradado para la estimaci\u00f3n de la discrecionalidad ejercida por parte de los directores, en la informaci\u00f3n financiera que dan a conocer a los usuarios. Dicho modelo permite a los usuarios de las cuentas estimar el resultado econ\u00f3mico que subyace a la actualidad desempe\u00f1ada por la empresa, y a su vez, permitir acotar \u00e1reas anormales sobre las que aumentar el grado de monitorizaci\u00f3n externa.  los resultados obtenidos superan, tanto cuantitativa como cualitativamente, a los que se observan de los modelos tradicionales existentes hasta la fecha.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Nuevo enfoque en la estimaci\u00f3n y contraste de ajustes por devengo anormales: especificaci\u00f3n y evaluaci\u00f3n emp\u00edrica<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Nuevo enfoque en la estimaci\u00f3n y contraste de ajustes por devengo anormales: especificaci\u00f3n y evaluaci\u00f3n emp\u00edrica <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Francisco Poveda Fuentes <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Alicante<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 07\/04\/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>Juan Monterrey Mayoral<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Antonio Lainez gadea <\/li>\n<li>Manuel Garc\u00eda-ayuso corvasi (vocal)<\/li>\n<li>m. carmen Pineda gonzalez (vocal)<\/li>\n<li>marco Tromoetta (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Francisco Poveda Fuentes En esta tesis doctoral se plantea un modelo degradado para la estimaci\u00f3n de la [&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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