{"id":42750,"date":"1999-03-03T00:00:00","date_gmt":"1999-03-03T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-delito-societario-desde-una-perspectiva-de-agencia-y-su-relacion-con-la-contabilidad-creativa\/"},"modified":"1999-03-03T00:00:00","modified_gmt":"1999-03-03T00:00:00","slug":"el-delito-societario-desde-una-perspectiva-de-agencia-y-su-relacion-con-la-contabilidad-creativa","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/el-delito-societario-desde-una-perspectiva-de-agencia-y-su-relacion-con-la-contabilidad-creativa\/","title":{"rendered":"El delito societario desde una perspectiva de agencia y su relaci\u00f3n con la contabilidad creativa."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ana Isabel Segovia San Juan <\/strong><\/h2>\n<p>Se trata de un trabajo de investigaci\u00f3n en el que se analizan las relaciones contractuales internas en el \u00e1mbito empresarial, con un estudio en profundidad de las consecuencias que el v\u00ednculo generado entre el accionariado minoritario y los miembros del consejo de administraci\u00f3n tienen en la informaci\u00f3n financiera emitida por las sociedades, v\u00ednculo que es estudiado desde una \u00f3ptica de agencia.  partiendo de estas premisas, se investiga la incidencia que estas relaciones tienen sobre el delito societario tipificado en el art\u00edculo 290 del c\u00f3dio penal espa\u00f1ol que entr\u00f3 en vigor en el a\u00f1o 1996, y que est\u00e1 directamente relacionado con la falsificaci\u00f3n intencionada de las cuentas anuales por parte de los administradores.  por \u00faltimo, se realiza un exhaustivo an\u00e1lisis del t\u00e9rmino conocido con el nombre de contabilidad creativa, as\u00ed como de sus posibles derivaciones sobre el mencionado delito societrio, desde la perspectiva de la teor\u00eda de la agencia.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El delito societario desde una perspectiva de agencia y su relaci\u00f3n con la contabilidad creativa.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El delito societario desde una perspectiva de agencia y su relaci\u00f3n con la contabilidad creativa. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ana Isabel Segovia San Juan <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Nacional de educaci\u00f3n a distancia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 03\/03\/1999<\/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>Jes\u00fas Urias Valiente<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: gil Sanchez arroyo <\/li>\n<li>sixto Alvarez melcon (vocal)<\/li>\n<li>Andr\u00e9s Santiago Suarez  suarez (vocal)<\/li>\n<li>alejandro Larriba d\u00edaz-zorita (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ana Isabel Segovia San Juan Se trata de un trabajo de investigaci\u00f3n en el que se analizan [&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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