{"id":24566,"date":"2003-10-07T00:00:00","date_gmt":"2003-10-07T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/calidad-de-la-informacion-contable-de-las-cadenas-hoteleras-espanolas-evidencia-empa%c2%adrica\/"},"modified":"2003-10-07T00:00:00","modified_gmt":"2003-10-07T00:00:00","slug":"calidad-de-la-informacion-contable-de-las-cadenas-hoteleras-espanolas-evidencia-empa%c2%adrica","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/zaragoza\/calidad-de-la-informacion-contable-de-las-cadenas-hoteleras-espanolas-evidencia-empa%c2%adrica\/","title":{"rendered":"Calidad de la informaci\u00f3n contable de las cadenas hoteleras espa\u00f1olas. evidencia emp\u00edrica"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Pilar G\u00f3ez Carrillo <\/strong><\/h2>\n<p>En esta tesis doctoral se estudia la calidad de la informaci\u00f3n contable divulgada por las cadenas hoteleras espa\u00f1olas, concretamente se analiza la revelaci\u00f3n obligatoria, la revelaci\u00f3n voluntaria, la fiabilidad y la comprensibilidad de dicha informaci\u00f3n, que se sintetizan en un \u00edndice de calidad.  la finalidad y alcance conceptual del trabajo se sit\u00faa en la simbiosis de las aportaciones de la teor\u00eda positiva de la contabilidad y de las caracter\u00edsticas cualitativas necesarias para que la informaci\u00f3n contable detente calidad. se destaca la importancia del informe de auditor\u00eda como estimador de calidad.  hemos dividido el trabajo en dos partes.  en la primera de ellas (cap\u00edtulo 1) nos hemos centrado en los aspectos te\u00f3ricos de la calidad de la informaci\u00f3n y hemos revisado la investigaci\u00f3n previa relativa a relevancia, fiabilidad y comprensibilidad.  en la segunda parte (cap\u00edtulos 2 a 7) hemos analizado nuestro trabajo emp\u00edrico relativo a la calidad de la informaci\u00f3n divulgada por las cadenas hoteleras espa\u00f1olas.  el an\u00e1lisis global de los resultados de los estudios emp\u00edricos abordados en esta tesis doctoral nos permiten afirmar que la informaci\u00f3n divulgada por las cadenas hoteleras presenta una m\u00ednima calidad informativa, debido a que no se divulgan la totalidad de los aspectos informativos obligatorios, la m\u00ednima informaci\u00f3n voluntaria revelada y la escasa comprensibilidad.  adem\u00e1s, hemos detectado una relaci\u00f3n entre el modelo de presentaci\u00f3n de las cuentas anuales y los niveles de los distintos \u00edndices.  finalmente, las caracter\u00edsticas empresariales m\u00e1s influyentes en la calidad de la informaci\u00f3n son la dimensi\u00f3n empresarial (cuantificada por el importe de la cifra de negocios), la firma de auditor\u00eda y la internacionalizaci\u00f3n de la cadena.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Calidad de la informaci\u00f3n contable de las cadenas hoteleras espa\u00f1olas. evidencia emp\u00edrica<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Calidad de la informaci\u00f3n contable de las cadenas hoteleras espa\u00f1olas. evidencia emp\u00edrica <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Pilar G\u00f3ez Carrillo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Zaragoza<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 10\/07\/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>Jos\u00e9 Antonio Lainez Gadea<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Garc\u00eda benau m. antonia <\/li>\n<li>Antonio L\u00f3pez hern\u00e1ndez (vocal)<\/li>\n<li>Francisco Carrasco fenech (vocal)<\/li>\n<li>Manuel Garc\u00eda-ayuso corvas\u00ed (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Pilar G\u00f3ez Carrillo En esta tesis doctoral se estudia la calidad de la informaci\u00f3n contable divulgada por [&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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