Analysis of Non-Financial Information in the Banking Sector
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Analysis of Non-Financial Information in the Banking SectorAutoría
Tutor/Supervisor; Universidad.Departamento
Ferrero-Ferrero, Idoya; Universitat Jaume I. Departament de Finances i ComptabilitatFecha de publicación
2020-06-16Editor
Universitat Jaume IResumen
The aim of this paper is to analyze the Non-financial statements of banking companies listed in Ibex 35. To this end, we have based on five aspects included in the Royal Decree Law 11/2018 about Non-financial inform ... [+]
The aim of this paper is to analyze the Non-financial statements of banking companies listed in Ibex 35. To this end, we have based on five aspects included in the Royal Decree Law 11/2018 about Non-financial information. During the analysis, we will see a lack of rules that make it difficult to compare information between companies in the same sector, so, a set of indicators and improvement regarding the elaboration of these reports will be presented. Futhermore, we will also look at the role of auditors in verify and assurance this type of information. [-]
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Treball Final de Grau en en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2019-2020
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