{"id":74983,"date":"2018-03-09T23:20:04","date_gmt":"2018-03-09T23:20:04","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-contabilizacion-del-impuest0-sobre-beneficios-un-estudio-empa%c2%adrico-de-su-aplicacion-en-la-gran-empresa-espanola\/"},"modified":"2018-03-09T23:20:04","modified_gmt":"2018-03-09T23:20:04","slug":"la-contabilizacion-del-impuest0-sobre-beneficios-un-estudio-empa%c2%adrico-de-su-aplicacion-en-la-gran-empresa-espanola","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-contabilizacion-del-impuest0-sobre-beneficios-un-estudio-empa%c2%adrico-de-su-aplicacion-en-la-gran-empresa-espanola\/","title":{"rendered":"La contabilizaci\u00f3n del impuest0 sobre beneficios. un estudio emp\u00edrico de su aplicaci\u00f3n en la gran empresa espa\u00f1ola."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Juli\u00e1n Martinez Vargas <\/strong><\/h2>\n<p>Este trabajo se centra en la contabilizaci\u00f3n del impuesto sobre sociedades seg\u00fan el m\u00e9todo del efecto impositivo, tratando de ver sus repercusiones en la informaci\u00f3n financiera de las grandes empresas. Teniendo en cuenta que esta metodolog\u00eda ha sido frecuentemente criticada por su  complejidad y que nos encontramos en un per\u00edodo de reformas contables para su adaptaci\u00f3n a la normativa  internacional, considerando que es un buen momento para ver si el m\u00e9todo del efecto impositivo se ha madurado lo suficiente en los a\u00f1os en los que se viene aplicando. A su vez, queremos hacer una valoraci\u00f3n de si la informaci\u00f3n adicional que proporciona con respecto a otro  m\u00e9todo m\u00e1s sencillo de aplicaci\u00f3n pr\u00e1ctica como es el m\u00e9todo de la cuota a pagar, es lo suficientemente significativa. Para hacer todos estos an\u00e1lisis nos apoyamos en un estudio emp\u00edrico durante el per\u00edodo 1990-2002, escogiendo como representativas de las grandes empresas las que han formado parte del indice ibex-35 en alguno de los tres \u00faltimos a\u00f1os considerado.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La contabilizaci\u00f3n del impuest0 sobre beneficios. un estudio emp\u00edrico de su aplicaci\u00f3n en la gran empresa espa\u00f1ola.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La contabilizaci\u00f3n del impuest0 sobre beneficios. un estudio emp\u00edrico de su aplicaci\u00f3n en la gran empresa espa\u00f1ola. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Juli\u00e1n Martinez Vargas <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Universitat de val\u00e9ncia (estudi general)<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 24\/06\/2005<\/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>Gregorio Labatut Serer<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: vicente Montesinos julve <\/li>\n<li>ramon Garcia-olmedo dominguez (vocal)<\/li>\n<li>enrique Corona romero (vocal)<\/li>\n<li>constancio Zamora ramirez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Juli\u00e1n Martinez Vargas Este trabajo se centra en la contabilizaci\u00f3n del impuesto sobre sociedades seg\u00fan el m\u00e9todo [&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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