{"id":54236,"date":"2018-03-09T22:41:56","date_gmt":"2018-03-09T22:41:56","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/inversion-en-intangibles-efectos-sobre-la-informacion-y-el-comportamiento-de-la-empresa\/"},"modified":"2018-03-09T22:41:56","modified_gmt":"2018-03-09T22:41:56","slug":"inversion-en-intangibles-efectos-sobre-la-informacion-y-el-comportamiento-de-la-empresa","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/inversion-en-intangibles-efectos-sobre-la-informacion-y-el-comportamiento-de-la-empresa\/","title":{"rendered":"Inversion en intangibles, efectos sobre la informacion y el comportamiento de la empresa"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Luis Rodriguez Dominguez <\/strong><\/h2>\n<p>Este trabajo parte de la p\u00e9rdida de relevancia de la informaci\u00f3n contable en los mercados de capitales. Entre los factores subyacentes a tal p\u00e9rdida, es posible distinguir el papel desempe\u00f1ado por los intangibles, cuyo reflejo por parte del sistema de informaci\u00f3n contable es sumamente discutible.  recogiendo el desaf\u00edo que plantea el adecuado conocimiento de las inversiones intangibles y su reflejo en la informaci\u00f3n financiera por parte del sistema contable, se ha realizado el presente estudio con el objetivo general de analizar el efecto de la inversi\u00f3n en intangibles en el \u00e1mbito empresarial.  para ello, se evaluar\u00e1 el impacto de la inversi\u00f3n en intangibles en el sistema de informaci\u00f3n contable, verificando si se est\u00e1 produciendo una variaci\u00f3n en la relevancia valorativa de la informaci\u00f3n contable para la toma de decisiones de inversi\u00f3n y examinando el efecto que los intangibles tienen en la relevancia de la informaci\u00f3n financiera. Posteriormente, se contrastar\u00e1 la repercusi\u00f3n de los intangibles sobre el comportamiento y la situaci\u00f3n de la empresa, con el prop\u00f3sito de estudiar su impacto en distintos aspectos b\u00e1sicos del funcionamiento de la empresa (tales como la rentabilidad, el riesgo, el crecimiento de las ventas y la pol\u00edtica de financiaci\u00f3n) y de examinar la incidencia de determinados factores que pudieran afectar a la efectividad de los intangibles en las organizaciones. con el fin de lograr los objetivos se\u00f1alados, la tesis se ha estructurado en cuatro cap\u00edtulos.  en el cap\u00edtulo i, se analiza el problema que generan los intangibles en el sistema de informaci\u00f3n contable, partiendo de la posible existencia de p\u00e9rdida de relevancia valorativa de la informaci\u00f3n financiera y revisando la normativa contable aplicada a tales inversiones. el cap\u00edtulo ii parte de la visi\u00f3n de los intangibles como inversiones estrat\u00e9gicas necesarias para el mantenimiento y consolidaci\u00f3n de la posici\u00f3n competitiva de la organizaci\u00f3n y se centr<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Inversion en intangibles, efectos sobre la informacion y el comportamiento de la empresa<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Inversion en intangibles, efectos sobre la informacion y el comportamiento de la empresa <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Luis Rodriguez Dominguez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 20\/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> Prado Lorenzo Jos\u00e9 Manuel<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Antonio Lopez diaz <\/li>\n<li>vicente Montesinos julve (vocal)<\/li>\n<li>pedro Rivero torre (vocal)<\/li>\n<li>bego\u00f1a Prieto moreno (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Luis Rodriguez Dominguez Este trabajo parte de la p\u00e9rdida de relevancia de la informaci\u00f3n contable en 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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