Search results for "Financiera"
showing 10 items of 153 documents
Arbitrios frente a la crisis y oposición municipal : El Consejo General de Valencia ante la coyuntura financiera de 1610-1612
2004
A su ya crónico déficit financiero la Ciudad de Valencia sumó desde 1610 los efectos derivados de las acuñaciones clandestinas de “menuts” falsos por los moriscos, las dificultades de abastecimiento de cereal y la falta de numerario, factores que la condujeron a una profunda agudización de la crisis. Para afrontarla, la junta de expertos nombrada al efecto propuso, entre otros arbitrios, la aplicación de nuevas sisas. Esta medida, impuesta finalmente por Felipe III, provocó una fuerte oposición en el Consejo General, algunos de cuyos miembros –en un evidente intento de impedir la imposición de los gravámenes exigidos por el rey se esforzaron en elaborar memoriales que ofrecían soluciones di…
Multiple-criteria cash-management policies with particular liquidity terms
2019
Abstract Eliciting policies for cash management systems with multiple assets is by no means straightforward. Both the particular relationship between alternative assets and time delays from control decisions to availability of cash introduce additional difficulties. Here we propose a cash management model to derive short-term finance policies when considering multiple assets with different expected returns and particular liquidity terms for each alternative asset. In order to deal with the inherent uncertainty about the near future introduced by cash flows, we use forecasts as a key input to the model. We express uncertainty as lack of predictive accuracy and we derive a deterministic equiv…
"Al final de mi vida no sé qué es ser valenciano". Fragmentos de una entrevista inédita con José Vidal-Beneyto en su muerte
2010
Efectos de la crisis en el crédito comercial concedido y relevancia de la diversificación de la actividad
2014
ResumenEl objetivo de este trabajo es estudiar las razones por las que las empresas manufactureras españolas conceden crédito comercial a sus clientes. Hemos analizado teórica y empíricamente 2 aspectos: el efecto producido por la crisis financiero-económica y la importancia que tiene la diversificación de la actividad y el tipo de cliente al que se le concede el crédito comercial. Las principales conclusiones que obtenemos son, por una parte, que el incremento del crédito comercial concedido en periodo de crisis provoca que las empresas sean menos competitivas, y en segundo lugar aportamos evidencia de que la diversificación de la actividad y el hecho de que los clientes sean más o menos h…
La capitalización de los arrendamientos operativos: Análisis del impacto en las empresas del IBEX 35
2018
Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information. Design/methodology: We use the constructive capitalization method to estimate the liabilities and leased assets and perform an ex ante analysis of the regulatory impact in the IBEX 35 non-financial companies. Non-parametric tests are employed to examine the effect on certain ratios, and through a multivariate regression we investigate the business characteristics that explain the variation of EBITDA. Findings: The ratios under study are significantly affected by the capitalization of operating leases. The explanatory analysis shows t…
A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization
2022
[EN] This paper presents a bibliometric analysis of articles on the topic of non-financial information (NFI) reporting. The exponential growth over the last decade (90% of the articles were published in the last 10 years) indicates the relevance of the topic, but little is known about the structure and extent of research in this academic field. The purpose of this article is to provide a structured and up-to-date picture of the state of the art on the topic. We analyse the most relevant articles, authors, journals, countries and organizations. The analysis includes 3113 articles, collected from the Web of Science (WoS) Core Collection from 1970 —when the first two articles on the topic were…
Dos españoles, al frente de 'Le Monde Diplomatique'
2000
Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory
2021
The aim of this study is to construct the assessment of the expected audit risk by the audit team leader (ATL) during the planification phase of the audit. The ATL plays an important role within the audit, and even more so regarding small and medium-sized (SME) audit firms. The audit risk assessment is critical as relying more (less) on internal controls implemented by the client leads to performing less (more) substantive audit procedures. This is determined by the ATL based on their professional judgement and previous experience. The use of fuzzy theory has powerful potential into the audit arena, as the audit risk assessment (outcome) is critically related to the auditors’ judgement and …