{"id":66389,"date":"2018-03-09T22:54:43","date_gmt":"2018-03-09T22:54:43","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/evaluacion-del-grado-de-concentracion-empresarial-en-espana-a-traves-de-la-informacion-contable\/"},"modified":"2018-03-09T22:54:43","modified_gmt":"2018-03-09T22:54:43","slug":"evaluacion-del-grado-de-concentracion-empresarial-en-espana-a-traves-de-la-informacion-contable","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/contabilidad-financiera\/evaluacion-del-grado-de-concentracion-empresarial-en-espana-a-traves-de-la-informacion-contable\/","title":{"rendered":"Evaluacion del grado de concentracion empresarial en espa\u00f1a a traves de la informacion contable"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ana M\u00aa Monclus Salamero <\/strong><\/h2>\n<p>Esta tesis doctoral tiene por objeto analizar la posibilidad de evaluar la importancia econ\u00f3mica de los grupos de empresas en base a la informaci\u00f3n consolidada, considerando dos de los indicadores utilizados en el an\u00e1lisis macroecon\u00f3mico: el valor a\u00f1adido y el patrimonio neto. para ello, y tras constatar el creciente inter\u00e9s que el fen\u00f3meno econ\u00f3mico de la concentraci\u00f3n empresarial despierta tanto a nivel microcontable como desde la \u00f3ptica de la macroeconom\u00eda, se analizan los marcos conceptuales desde los que se elabora la informaci\u00f3n consolidada de los grupos de empresas, as\u00ed como la contabilidad nacional. Se toman como referencia para este estudio el marco conceptual del iasb y el que impl\u00edcitamente se deriva del sec 95. Se observa que, si bien ambos sistemas contables describen similares transacciones econ\u00f3micas, no ha existido el acercamiento suficiente que permita una armonizaci\u00f3n en la informaci\u00f3n suministrada por parte de las empresas. A ello ha contribuido, entre otros factores, el hecho de que la contabilidad microecon\u00f3mica no haya conseguido una armonizaci\u00f3n internacional generalizada; cuesti\u00f3n que en parte est\u00e1 siendo resuelta por la creciente influencia del iasb y sus normas contables (nic \/niif). en relaci\u00f3n al c\u00e1lculo del valor a\u00f1adido y del patrimonio neto de los grupos de empresas, se analizan las diferencias conceptuales existentes as\u00ed como las posibilidades reales de c\u00e1lculo de ambas magnitudes. El estudio emp\u00edrico se realiza sobre una muestra de grupos no financieros cuya sociedad matriz cotizaba en bolsa en los ejercicios 2004 y 2005.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Evaluacion del grado de concentracion empresarial en espa\u00f1a a traves de la informacion contable<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Evaluacion del grado de concentracion empresarial en espa\u00f1a a traves de la informacion contable <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ana M\u00aa Monclus Salamero <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Zaragoza<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 17\/07\/2008<\/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>Vicente Condor Lopez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: vicente Montesinos julve <\/li>\n<li>Francisco Gabas trigo (vocal)<\/li>\n<li>Jorge Tua pereda (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 Ana M\u00aa Monclus Salamero Esta tesis doctoral tiene por objeto analizar la posibilidad de evaluar la importancia [&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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