{"id":9584,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/formulacion-de-una-teoria-explicativa-de-los-cambios-en-los-criterios-contables-analisis-empirico\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"formulacion-de-una-teoria-explicativa-de-los-cambios-en-los-criterios-contables-analisis-empirico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/formulacion-de-una-teoria-explicativa-de-los-cambios-en-los-criterios-contables-analisis-empirico\/","title":{"rendered":"Formulacion de una teoria explicativa de los cambios en los criterios contables. analisis empirico."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Saez Ocejo Jos\u00e9 Luis <\/strong><\/h2>\n<p>La busqueda de una teoria que establezca el proceso de normalizacion contable, es abordada desde una perspectiva empirica a traves de teoria de la contabilidad positiva, centrada en la explicacion y prediccion de la realidad economica y de las motivaciones determinadas de la regulacion contable, al objeto de establecer los factores influyentes sobre la eleccion de normas contables por la empresa. La alteracion, a traves del cambio contable, de la informacion economica-financiera elaborada por las sociedades, influira sobre la realidad economica que sus componentes percibiran sobre la misma, provocando transferencias de riqueza y renta entre sectores y grupos. Dicha eleccion, viene determinada por una serie de factores dependientes del proceso de regulacion economica (tama\u00f1o, concentracion y competencias, riesgo e intensidad de capital) y, del entorno de las relaciones contractuales (sistemas de remuneracion de los gerentes, nivel propiedad de la empresa, clausulas economico y financieras asociadas a la financiacion propia y ajena).  las empresas gallegas, durante el bienio 1990-91, confirman dichas apreciaciones, adoptando el uso de criterios reductores o de beneficio y conductas de alisamiento, en los sectores 1) construccion y 2) financiero y servicios, debido a la influencia del proceso de regulacion economica (costes politicos), en entidades con: a) gran dimension, b) inmersas en sectores muy concentrados (al objeto de imponer barreras de entrada a nuevas empresas), c) con inversiones arriesgadas, d) con resultados satisfactorios y e) con recursos propios superiores a las 2\/3 partes del capital.  al contrario, el uso practicas incrementadoras del beneficio se aprecia en empresas de: a) tama\u00f1o reducido, b) con minimo riesgo inherente a proyectos de inversion emprendidos, c) con elevados niveles de liquidez, d) elevado nivel de control por parte de la gerencia, en las mismas, e) con resultados poco satisfactorios, patrimonio<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Formulacion de una teoria explicativa de los cambios en los criterios contables. analisis empirico.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Formulacion de una teoria explicativa de los cambios en los criterios contables. analisis empirico. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Saez Ocejo Jos\u00e9 Luis <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Vigo<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1995<\/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>Miguel \u00e1ngel Crespo Dom\u00ednguez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Angel Saez Torrecilla <\/li>\n<li> Martinez Churiaque Jos\u00e9 Ignacio (vocal)<\/li>\n<li>Vicente Serra Salvador (vocal)<\/li>\n<li>Guillermo Sierra Molina (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Saez Ocejo Jos\u00e9 Luis La busqueda de una teoria que establezca el proceso de normalizacion contable, es [&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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