{"id":558,"date":"1994-01-01T00:00:00","date_gmt":"1994-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1994\/01\/01\/los-estados-de-flujo-de-tesoreria-origen-utilidad-y-normalizacion\/"},"modified":"1994-01-01T00:00:00","modified_gmt":"1994-01-01T00:00:00","slug":"los-estados-de-flujo-de-tesoreria-origen-utilidad-y-normalizacion","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/los-estados-de-flujo-de-tesoreria-origen-utilidad-y-normalizacion\/","title":{"rendered":"Los estados de flujo de tesoreria: origen, utilidad y normalizacion"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Manuel Larran Jorge <\/strong><\/h2>\n<p>El objetivo del presente trabajo de investigacion ha estado constituido por el analisis de la utilidad de los estados de flujos de tesoreria para la toma de decisiones de distintos usuarios de la informacion contable. Para lograr dicho objetivo, se han analizado las distintas aportaciones teoricas existentes en la actualidad, asi como los resultados de la investigacion empirica efectuada con objeto de evidenciar el contenido informativo de la informacion contable elaborada bajo el principio de caja en distintos contextos.  lo anterior, junto con los resultados de un estudio empirico que utiliza una muestra de empresas de la provincia de cadiz, nos llevan a situarnos entre aquellos que defienden un cambio informativo en la legislacion contable espa\u00f1ola, para lo cual realizamos una propuesta tanto del formato de presentacion de los estados de flujos de tesoreria como de una metodolog\u00eda de analisis.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los estados de flujo de tesoreria: origen, utilidad y normalizacion<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los estados de flujo de tesoreria: origen, utilidad y normalizacion <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Manuel Larran Jorge <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 C\u00e1diz<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1994<\/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>Joaquina Laffarga Briones<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Antonio Gonzalo Angulo <\/li>\n<li>Vicente Pina Martinez (vocal)<\/li>\n<li>Bego\u00f1a Giner Inchausti (vocal)<\/li>\n<li>Juan Monterrey Mayoral (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Manuel Larran Jorge El objetivo del presente trabajo de investigacion ha estado constituido por el analisis de [&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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