{"id":37865,"date":"2018-03-09T09:37:10","date_gmt":"2018-03-09T09:37:10","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/fusiones-empresariales-analisis-economico-contable-y-estudio-empirico\/"},"modified":"2018-03-09T09:37:10","modified_gmt":"2018-03-09T09:37:10","slug":"fusiones-empresariales-analisis-economico-contable-y-estudio-empirico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/fusiones-empresariales-analisis-economico-contable-y-estudio-empirico\/","title":{"rendered":"Fusiones empresariales: analisis economico-contable y estudio empirico."},"content":{"rendered":"<h2>Tesis doctoral de <strong> M. Ascension Gomez Albero <\/strong><\/h2>\n<p>En esta tesis se analiza la situaci\u00f3n econ\u00f3mica y especialmente contable de las fusiones de empresas realizadas en el marco espa\u00f1ol; valorando el grado de sinton\u00eda o distanciamiento que las separa de las fusiones realizadas en estados unidos, reino unido y la normativa contable emitida por el comit\u00e9 de normas internacionales de contabilidad (iasc).  la investigaci\u00f3n comprende un estudio te\u00f3rico y otro de naturaleza aplicada. En la parte te\u00f3rica se efect\u00faa un an\u00e1lisis comparado del que se extraen conclusiones aplicando el razonamiento l\u00f3gico-deductivo. En ella se realiza un estudio de las fusiones en el marco econ\u00f3mico actual; asimismo, se analiza la normativa mercantil, fiscal y contable espa\u00f1ola y los pronunciamientos contables de estados unidos, iasc y reino unido en materia de fusiones.  en la segunda parte, que comprende el cap\u00edtulo cuarto, se aborda un estudio emp\u00edrico de las fusiones de sociedades an\u00f3nimas aseguradoras; aplic\u00e1ndose tanto un enfoque agregado, en el que se emplea el test de la t-student y el test de mann-whitney, como un enfoque individual mediante los que se pretende conocer los efectos econ\u00f3micos y financieros derivados de los procesos de fusi\u00f3n para las sociedades fusionadas, as\u00ed como en qu\u00e9 medida se ha visto alterada su posici\u00f3n dentro del sector.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Fusiones empresariales: analisis economico-contable y estudio empirico.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Fusiones empresariales: analisis economico-contable y estudio empirico. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 M. Ascension Gomez Albero <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Alicante<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 23\/01\/1998<\/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 Serra Salvador<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: alejandro Larriba d\u00edaz-zorita <\/li>\n<li>Juan  Carlos Gomez sala (vocal)<\/li>\n<li>Jos\u00e9 Manuel Vela bargues (vocal)<\/li>\n<li>bego\u00f1a Giner inchausti (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de M. Ascension Gomez Albero En esta tesis se analiza la situaci\u00f3n econ\u00f3mica y especialmente contable de las [&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":[19166,82,1697,963,4677],"tags":[28724,1704,25518,12226,98841,10813],"class_list":["post-37865","post","type-post","status-publish","format-standard","hentry","category-alicante","category-ciencias-economicas","category-contabilidad-economica","category-economia-sectorial","category-sector-de-finanzas-y-seguros","tag-alejandro-larriba-diaz-zorita","tag-begona-giner-inchausti","tag-jose-manuel-vela-bargues","tag-juan-carlos-gomez-sala","tag-m-ascension-gomez-albero","tag-vicente-serra-salvador"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/37865","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=37865"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/37865\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=37865"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=37865"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=37865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}