{"id":88286,"date":"2018-03-10T00:13:12","date_gmt":"2018-03-10T00:13:12","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-contabilidad-creativa-en-espana-factores-que-la-limitan-un-estudio-empa%c2%adrico\/"},"modified":"2018-03-10T00:13:12","modified_gmt":"2018-03-10T00:13:12","slug":"la-contabilidad-creativa-en-espana-factores-que-la-limitan-un-estudio-empa%c2%adrico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-contabilidad-creativa-en-espana-factores-que-la-limitan-un-estudio-empa%c2%adrico\/","title":{"rendered":"La contabilidad creativa en espa\u00f1a: factores que la limitan. un estudio emp\u00edrico"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Juan  Carlos Navarro Garc\u00eda <\/strong><\/h2>\n<p>Si bien con el t\u00e9rmino \u00abcontabilidad creativa\u00bb no se est\u00e1 nominado ning\u00fan fen\u00f3meno de nueva aparici\u00f3n, el uso del mismo se ha extendido con gran rapidez en los \u00faltimos a\u00f1os. En esta investigaci\u00f3n, tras abordar tanto a nivel general como en el contexto espa\u00f1ol la naturaleza y caracter\u00edsticas de la contabilidad creativa, hemos analizado las posibles soluciones que son factibles de estableceer con el fin de eliminar, o al menos, limitar en la medida de lo posible este tipo de pr\u00e1cticas. Asimismo, y puesto que las evidencias emp\u00edricas que investiga acerca de si la calidad del auditor puede ser un factor que limite la manipulaci\u00f3n contable en espa\u00f1a. De la misma resulta que, con car\u00e1cter general, la calidad del auditor no restringe los devengos discrecionales de las empresas espa\u00f1olas cotizadas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La contabilidad creativa en espa\u00f1a: factores que la limitan. un estudio emp\u00edrico<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La contabilidad creativa en espa\u00f1a: factores que la limitan. un estudio emp\u00edrico <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Juan  Carlos Navarro Garc\u00eda <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Polit\u00e9cnica de cartagena<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 21\/12\/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>Isabel Martinez Conesa<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: pedro Luengo   mulet <\/li>\n<li>emiliano Ruiz barbadillo (vocal)<\/li>\n<li>Jos\u00e9 Antonio Lainez gadea (vocal)<\/li>\n<li>Antonio Calvo-flores segura (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Juan Carlos Navarro Garc\u00eda Si bien con el t\u00e9rmino \u00abcontabilidad creativa\u00bb no se est\u00e1 nominado ning\u00fan fen\u00f3meno [&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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