ListarGrau en Finances i Comptabilitat por tema "M41"

Mostrando ítems 1-8 de 8

    • openAccess   Accounting for greenhouse gases 

      Sánchez Generoso, Raquel 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 ...

    • closedAccess   Almirall LTD Company economic and financial analysis 

      Saldaña Gil, Alejandra 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: ...

    • openAccess   Analysis of risk disclosure in Spanish firms 

      Herrer Martínez, Antonio 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 ...

    • closedAccess   Analysis of the Spanish System of Mutual Guarantee Societies: Comparative study by Autonomous Regions 

      Albis, Lacramioara 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 ...

    • openAccess   Fair value versus historical cost valuation for non financial fixed assets : how is financial information affected? 

      Nebot Sanahuja, Adrián Manuel 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 ...

    • closedAccess   Lease accounting: a literature review and an empirical study in Spanish listed companies 

      Cabedo Cortés, Paula 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 ...

    • closedAccess   Literature review on audit opinion-shopping 

      Torres Cebrián, María José 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 ...

    • openAccess   The timeliness of loan loss provisions and the credit crunch in Spain: Evidence from firm-level data 

      Martínez Zaragoza, Mónica 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 ...