0000000000392913
AUTHOR
Luis Porcuna Enguix
La calidad de la información contable de las instituciones financiera europeas: la gestión del resultado
La presente tesis doctoral examina fundamentalmente tres objetivos generales: (i) indagar en los factores que influyen sobre la calidad de la información contable, en especial, el papel del supervisor prudencial sobre la práctica contable bancaria; (ii) analizar la relación del ciclo económico con la gestión del resultado bancario, en particular, el alisamiento del resultado; y (iii) comprobar la asociación entre la normativa contable de pérdidas crediticias y el comportamiento de concesión de crédito. Las motivaciones que nos llevaron a acometer la realización de este proyecto de investigación surgen, en primer lugar, como consecuencia de la importancia del sector financiero en la economía…
Use of Movies in an accounting class as a teaching technique to promote learning about financial reporting and ethical issues
[EN] This study presents an innovative experience using movies in an accounting class. The learning experience was found interesting and useful for the learning process in three groups in University XXX. The students voluntarily watched three movies and answered a test for each one, containing questions about the ethical and accounting concepts in the film, as well as their satisfaction with the methodology. Non-parametric tests have been computed to assess if those students that watch a movie obtain a higher exam mark as compared to those that do not follow the methodology, as well as for the other accounting and ethical questions. Our results show that there is a particular film that evid…