Listar por tema "M41"
Mostrando ítems 1-15 de 15
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Accounting for greenhouse gases
Universitat Jaume I (2014-06-20)This paper attempts to study the main accounting perspectives regarding emission allowances with a special focus on the derived problems of accounting divergence due to the lack of specific guidance addressing the accounting ... -
Almirall LTD Company economic and financial analysis
Universitat Jaume I (2016-07-21)The objective of this paper is to know the asset situation of the company Almirall Ltd. In the period of 2011-2015 and diagnose its financial position as well as compare it with another company of the pharmaceutical sector: ... -
Analysis of risk disclosure in Spanish firms
Universitat Jaume I (2015-07-15)Despite the advantages of reporting on business risks and the existence of a growing demand for information, risk reporting within firms is still reduced. The present work describes briefly the main aspects related to ... -
Analysis of the Spanish System of Mutual Guarantee Societies: Comparative study by Autonomous Regions
Universitat Jaume I (2015-12-14)In the context of the current economic and financial downturn, the barriers to bank credit for the small and medium-sized enterprises (SMEs) have become more and more insurmountable. Faced with this situation and given the ... -
Análisis contable de las entidades no lucrativa: especial referencia a las fundaciones
Universitat Jaume I (2016-11-22)En este trabajo estudiaremos desde el punto de vista contable las entidades no lucrativas, haciendo referencia principalmente a las fundaciones. Empezaremos por una descripción de estas entidades y sus características, lo ... -
Análisis contable de las entidades no lucrativas: especial Referencia a las ONG como Fundación
Universitat Jaume I (2020-11-24)En este trabajo estudiaremos la contabilidad de las entidades no lucrativas, prestando especial referencia a las ONGs como Fundación, más concretamente la CRUZ ROJA ESPAÑOLA. Las entidades sin ánimo de lucro con el paso ... -
Caso El Corte Inglés. Origen, evolución y análisis económico-financiero de El Corte Inglés, S.A. y Grupo el Corte Inglés
Universitat Jaume I (2017-06-26)El Corte Inglés, S.A. es una sociedad dedicada a la comercialización de diferentes bienes, generalmente textiles. Se trata de una de las empresas con mayor relevancia en el panorama nacional por facturación y puntos de ... -
La contabilidad de las entidades no lucrativas: Especial referencia a las normas de registro y valoración
Universitat Jaume I (2015)En este trabajo se estudia la adaptación del Plan General de Contabilidad de 2011 a las entidades no lucrativas, empezando por una descripción de estas entidades y sus características para entender el porqué de la necesidad ... -
El coste capital y la publicación de información sobre riesgo
Universitat Jaume I (2017-11-22)El objetivo que se persigue con el presente trabajo es determinar si la divulgación de información sobre riesgos publicada por las empresas tiene impacto sobre el coste capital previsto de estas. Para ello se replica el ... -
Countercyclical prudential buffers and bank risk-taking
Elsevier (2022-01-31)We investigate the effects of countercyclical prudential buffers on bank risk-taking. We exploit the introduction of dynamic loan loss provisioning in Spain, mandating that banks use historical average loss rates in their ... -
Fair value versus historical cost valuation for non financial fixed assets : how is financial information affected?
Universitat Jaume I (2014)This final degree project is devoted to non-financial fixed assets valuation, which can basically be done following the revaluation and the historical cost models. The topic is analyzed from both a theoretical and ... -
Lease accounting: a literature review and an empirical study in Spanish listed companies
Universitat Jaume I (2015-06-30)Lease accounting is on the rise for years. Currently, the main accounting standard setters worldwide, the IASB and the FASB, are involved in a project to change the lease standards since the current standards do not seem ... -
Literature review on audit opinion-shopping
Universitat Jaume I (2018-07-09)Reviewing the literature can always help us find the limitation of previous studies. This work offers a review of the literature related to the audit opinion-shopping of foreign and Spanish research. The review is organized ... -
Targets’ earnings management and ownership decisions in M&A: Can less be more ?
Elsevier (2024)In a sample of 1,097 European merger and acquisitions (M&A) deals, we find that the targets exhibiting higher levels of accruals earnings management (AEM) relate to lower ownership stakes offered by acquirers. Real ... -
The timeliness of loan loss provisions and the credit crunch in Spain: Evidence from firm-level data
Universitat Jaume I (2014-06-20)The main objective of this End of Degree Project is to test whether more conservative banks before the economic crisis –i.e., those who exhibited timelier loan loss recognition-, were able to extend more loans to their ...