{"id":57001,"date":"2007-12-02T00:00:00","date_gmt":"2007-12-02T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-divulgacion-de-la-informacion-financiera-medioambiental-por-empresas-espanolas-analisis-de-contenido-y-factores-determinantes\/"},"modified":"2007-12-02T00:00:00","modified_gmt":"2007-12-02T00:00:00","slug":"la-divulgacion-de-la-informacion-financiera-medioambiental-por-empresas-espanolas-analisis-de-contenido-y-factores-determinantes","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-divulgacion-de-la-informacion-financiera-medioambiental-por-empresas-espanolas-analisis-de-contenido-y-factores-determinantes\/","title":{"rendered":"La divulgacion de la informacion financiera medioambiental por empresas espa\u00f1olas: analisis de contenido y factores determinantes"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Vicente Antonio Perez  Chamorro <\/strong><\/h2>\n<p>El objetivo general de la tesis doctoral consiste en realizar una aportaci\u00f3n en cuanto a una mejor comprensi\u00f3n de los efectos de la regulaci\u00f3n de las pr\u00e1cticas contables en la revelaci\u00f3n de informaci\u00f3n financiera medioambiental. Asimismo, se estudia si existen otros factores que condicionan o pueden ser asociados al cumplimiento y al nivel de divulgaci\u00f3n. Para alcanzar este objetivo se analiza, mediante an\u00e1lisis de contenido e \u00edndices de divulgaci\u00f3n, la informaci\u00f3n financiera medioambiental presente en las cuentas anuales de 85 empresas no financieras incluidas en el \u00edndice general de la bolsa de Madrid durante los ejercicios 2001 y 2002. Los resultados emp\u00edricos obtenidos permiten afirmar, en t\u00e9rminos generales, que la resoluci\u00f3n del icac de 25 de marzo de 2002 ha tenido un efecto importante, al contrario que la adaptaci\u00f3n sectorial del pgc a las empresas el\u00e9ctricas, en la decisi\u00f3n de divulgar y en la informaci\u00f3n financiera medioambiental incluida en las cuentas anuales. No obstante, el nivel de divulgaci\u00f3n puede considerarse a\u00fan bajo y mejorable en ciertos aspectos, como la informaci\u00f3n sobre pasivos e ingresos medioambientales. A trav\u00e9s de un modelo de regresi\u00f3n lineal m\u00faltiple donde se controla una serie de caracter\u00edsticas organizativas y contextuales se demuestra que el cumplimiento de la normativa contable es el principal factor determinante del nivel de divulgaci\u00f3n. Sin embargo, la significatividad en el an\u00e1lisis multivariante de factores contextuales relacionados con el alto impacto medioambiental del sector y con la exposici\u00f3n de la empresa a los medios de comunicaci\u00f3n lleva a afirmar que la teor\u00eda de la legitimidad constituye un marco adecuado para explicar la divulgaci\u00f3n de informaci\u00f3n financiera medioambiental en espa\u00f1a m\u00e1s all\u00e1 del cumplimiento de la normativa contable.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La divulgacion de la informacion financiera medioambiental por empresas espa\u00f1olas: analisis de contenido y factores determinantes<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La divulgacion de la informacion financiera medioambiental por empresas espa\u00f1olas: analisis de contenido y factores determinantes <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Vicente Antonio Perez  Chamorro <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pablo de olavide<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 12\/02\/2007<\/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>Francisco Carrasco Fenech<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Bego\u00f1a Giner Inchausti <\/li>\n<li> Moneva Abadia Jos\u00e9 Mar\u00eda no (vocal)<\/li>\n<li>Carmen Fern\u00e1ndez Cuesta (vocal)<\/li>\n<li>Pablo Archel Domenech (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Vicente Antonio Perez Chamorro El objetivo general de la tesis doctoral consiste en realizar una aportaci\u00f3n en [&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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