{"id":54496,"date":"2006-08-09T00:00:00","date_gmt":"2006-08-09T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/calidad-de-la-informacion-contable-legibilidad-comprensibilidad-y-nivel-de-revelacion\/"},"modified":"2006-08-09T00:00:00","modified_gmt":"2006-08-09T00:00:00","slug":"calidad-de-la-informacion-contable-legibilidad-comprensibilidad-y-nivel-de-revelacion","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/contabilidad-financiera\/calidad-de-la-informacion-contable-legibilidad-comprensibilidad-y-nivel-de-revelacion\/","title":{"rendered":"Calidad de la informaci\u00f3n contable: legibilidad, comprensibilidad y nivel de revelaci\u00f3n."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Eva Pascual Gaspar <\/strong><\/h2>\n<p>En esta tesis doctoral estudiamos la calidad de la informaci\u00f3n contable elaborada y publicada por las empresas espa\u00f1olas quecotizan en bolsa, tanto en las bolsas de Madrid, barcelona, bilbao y Valencia como en el sistema de interconexi\u00f3n burs\u00e1til, yexceptuando las pertenecientes al sector de banca y seguros.Este estudio se realiza tomando los informes anuales publicados por dichas empresas correspondientes al ejercicio 2002 y se basa enlas caracter\u00edsticas de la informaci\u00f3n contable que consideramos determinantes de la calidad de la misma, esto es, legibilidad,comprensibilidad y nivel de revelaci\u00f3n.Hemos seleccionado estas cualidades porque consideramos, en primer lugar, que la informaci\u00f3n contable debe ser legible ycomprensible por los usuarios a los que va dirigida y, en segundo lugar, que la informaci\u00f3n ser\u00e1 de mayor calidad cuanto mayor seala revelaci\u00f3n de informaci\u00f3n sobre los criterios contables aplcados en la elaboraci\u00f3n de la misma cn las distintas \u00e1reas deopcionalidad existentes en nuestra normativa contable y tambi\u00e9n cuanto mayor informaci\u00f3n se proporcione sobre los cambiosrealizados en dichos criterios, en caso de haberse producido, y sobre los efectos de los mismos en los estados contables.Finalmente, abordamos tambi\u00e9n el estudio de la posible influencia de determinadas caracter\u00edsticas empresariales en la calidad con laque se elabora la informaci\u00f3n contable.Algunas de las conclusiones m\u00e1s relevantes obtenidas en los estudios emp\u00edricos realizados son, a modo de resumen, las siguientes:1. La informaci\u00f3n analizada es, en general, dificil o muy dificil de leer, correspondi\u00e9ndose con publicaciones que podr\u00edamoscalificar acad\u00e9micas, cient\u00edficas o t\u00e9cnicas, que requieren que la formaci\u00f3n del usuario sea la licenciatura o el postgraduado.2. La informaci\u00f3n elaborada por empresas con \u00e1mbito de actuaci\u00f3n nacional es m\u00e1s legible que la elaborada por empresas conactividad internacional, lo que nos indica que la mayor complejidad del ent<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Calidad de la informaci\u00f3n contable: legibilidad, comprensibilidad y nivel de revelaci\u00f3n.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Calidad de la informaci\u00f3n contable: legibilidad, comprensibilidad y nivel de revelaci\u00f3n. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Eva Pascual Gaspar <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Zaragoza<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 08\/09\/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>Jos\u00e9 Antonio Lainez Gadea<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Mar\u00eda Antonia Garc\u00eda Benau <\/li>\n<li>Francisco Carrasco Fenech (vocal)<\/li>\n<li>Juan Monterrey Mayoral (vocal)<\/li>\n<li>Amparo S\u00e1nchez Segura (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Eva Pascual Gaspar En esta tesis doctoral estudiamos la calidad de la informaci\u00f3n contable elaborada y publicada [&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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