{"id":4978,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/valoracion-contable-vs-valoracion-bursatil\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"valoracion-contable-vs-valoracion-bursatil","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/valoracion-contable-vs-valoracion-bursatil\/","title":{"rendered":"Valoracion contable vs. valoracion bursatil."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Joan Hortala Vallve <\/strong><\/h2>\n<p>Una vez delimitados los conceptos de valor y precio se procede a desarrollar los distintos metodos de valoracion empresarial desde la perspectiva contable y desde la bursatil. La optica contable comporta el estudio de los metodos simples, donde se efectua un estudio por menorizado de todas las cuentas representativas del balance de una entidad, de los metodos basados en los ratios, en el cash-flow, en el good-will y las interrelaciones entre la politica financiera y el valor de la empresa. En el ambito de la valoracion bursatil, se efectua un estudio desde las posiciones del analisis fundamental, cuyos modelos parten de la informacion economico-financiera, el analisis tecnico, que se fundamenta en la evolucion historica de la cotizacion y se analizan los criterios de eficiencia del mercado, la teoria de formacion de carteras y el p.E.R. Por ultimo, se estima que valoracion contable y bursatil deben converger y representar unos modelos sectorializados que toman sus fuentes en datos contables y en informacion que aporta el mercado.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Valoracion contable vs. valoracion bursatil.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Valoracion contable vs. valoracion bursatil. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Joan Hortala Vallve <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1995<\/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>Ignasi Casanovas Parella<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Mar\u00eda Fernandez-pirla Jose <\/li>\n<li>Joan Tugores Ques (vocal)<\/li>\n<li>Mario Pifarre Riera (vocal)<\/li>\n<li>Josep Mar\u00eda Fonts Boronat (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Joan Hortala Vallve Una vez delimitados los conceptos de valor y precio se procede a desarrollar los [&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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