{"id":82089,"date":"2000-01-01T00:00:00","date_gmt":"2000-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/una-aproximacion-conceptual-a-la-informacion-del-riesgo-empresarial\/"},"modified":"2000-01-01T00:00:00","modified_gmt":"2000-01-01T00:00:00","slug":"una-aproximacion-conceptual-a-la-informacion-del-riesgo-empresarial","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/una-aproximacion-conceptual-a-la-informacion-del-riesgo-empresarial\/","title":{"rendered":"Una aproximacion conceptual a la informacion del riesgo empresarial."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Rosario Vidal Lopo <\/strong><\/h2>\n<p>Los actuales modelos de estados financieros presentan una laguna informativa sobre el riesgo de obtenci\u00f3n del beneficio empresarial que mensocaba su pretendida meta de ser un instrumento \u00fatil para la toma de decisiones financieras por parte de sus usuarios.  en este trabajo planteamos la necesidad de presentar informaci\u00f3n sobre el riesgo a trav\u00e9s de un estado de riesgos empresariales de igual importancia que las restante cuentas anuales.  una posible forma de organizaci\u00f3n de ese estado es la que atiende a la naturaleza u origen de los riesgos, incorporando informaci\u00f3n sobre las distintas \u00e1reas operativas de la empresa y tambi\u00e9n sobre el entorno en el que la entidad desarrolla su actividad. en esta l\u00ednea, nuestra propuesta de estado de riesgos empresariales considera los siguientes apartados fundamentales: riesgos estrat\u00e9gicos, riesgos operativos, riesgos financieros y riesgos medioambientales y naturales.  respecto a cada uno de esos ep\u00edgrafes del estado de riesgos empresariales se realiza una descripci\u00f3n de los riesgos tratados, de la informaci\u00f3n actualmente recogida en los modelos de cuentas anuales que puede ayudar en su valoraci\u00f3n, de las normas contables o pronunciamientos que de alguna forma promueven revelaciones sobre estos riesgos y finalmente, se propone un conjunto de indicadores o informaci\u00f3n relativa a los riesgos considerados.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Una aproximacion conceptual a la informacion del riesgo empresarial.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Una aproximacion conceptual a la informacion del riesgo empresarial. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Rosario Vidal Lopo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Santiago de compostela<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/2000<\/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 Luis Cea Garcia<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Antonio Lopez diaz <\/li>\n<li>vicente Montesinos julve (vocal)<\/li>\n<li>leandro Ca\u00f1ibano calvo (vocal)<\/li>\n<li>pedro Rivero torre (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Rosario Vidal Lopo Los actuales modelos de estados financieros presentan una laguna informativa sobre el riesgo 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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