{"id":54035,"date":"2018-03-09T22:41:45","date_gmt":"2018-03-09T22:41:45","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/informacion-contable-divulgada-nivel-de-calidad-y-factores-explicativos\/"},"modified":"2018-03-09T22:41:45","modified_gmt":"2018-03-09T22:41:45","slug":"informacion-contable-divulgada-nivel-de-calidad-y-factores-explicativos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/informacion-contable-divulgada-nivel-de-calidad-y-factores-explicativos\/","title":{"rendered":"Informacion contable divulgada. nivel de calidad y factores explicativos"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Eva Suarez Alvarez <\/strong><\/h2>\n<p>La revelacion de informacion por las empresas resulta imprescindible para facilitar la adopcion de decisiones por parte de los usuarios. En el momento actual, los continuos cambios tanto en el entorno economico, politico y social, nos presentan una nueva realidad. En este sentido, la contabilidad debe plasmar esta nueva etapa economica, exigiendo a las empresas que cumplan un nivel de calidad en la informacion publicada, que permita a los usuarios cubrir sus nuevas necesidades de informacion.  con el fin de conocer si realmente las empresas cumplen ese nivel de calidad, se analiza la naturaleza de la informacion divulgada por las empresas cotizadas espanolas. Para completar el estudio, se explican los factores que determinan la calidad de la informacion contable.  para abordar los objetivos senalados, la tesis doctoral se estructura en tres capitulos. El primero se centra en presentar el panorama actual de la normativa contable tanto en el ambito nacional como internacional, para posteriormente analizar el termino calidad de la informacion y elaborar una revision de las principales investigaciones relacionadas con la materia. el capitulo segundo analiza la informacion divulgada en el mercado continuo espanol durante el periodo 1991-2000. Finalmente, el ultimo capitulo examina los posibles factores explicativos de la calidad de la informacion contable.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Informacion contable divulgada. nivel de calidad y factores explicativos<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Informacion contable divulgada. nivel de calidad y factores explicativos <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Eva Suarez Alvarez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Oviedo<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 13\/07\/2006<\/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>Antonio Lopez Diaz<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: pedro Rivero torre <\/li>\n<li> Prado lorenzo Jos\u00e9 Manuel (vocal)<\/li>\n<li> Torrent ruiz armando Jos\u00e9 (vocal)<\/li>\n<li> Rivero fernandez Mar\u00eda  dolores (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Eva Suarez Alvarez La revelacion de informacion por las empresas resulta imprescindible para facilitar la adopcion de 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