Search results for "Financiera"
showing 10 items of 153 documents
Universities' Reporting on SDGs: Using THE Impact Rankings to Model and Measure Their Contribution to Sustainability
2021
Higher education institutions (HEIs) have voiced growing concerns about sustainability issues since Agenda 2030 was approved, but this is not enough for societal stakeholders seeking and delivering innovation and excellence. The 17 Sustainable Development Goals (SDGs) were adopted by all UN Member States in 2015 as a universal call to action, and pose a challenge for HEIs as for the efforts made to fulfill them and knowing how to assess their performance. However, the metric management system implemented by HEIs quickly led to rankings emerging, which compare HEIs to metrics not related to the sustainability dimensions of the 17 SDGs. The main aim of the paper is to assess the level of repo…
Sistema de control y disciplinario del ICAC: determinantes de las infracciones y repercusiones económicas sobre el mercado de auditoría
2017
La presente tesis doctoral está motivada por las recientes reformas de la normativa en materia de auditoría tanto a nivel europeo como nacional. Las cuales inciden significativamente sobre aspectos fundamentales con el fin último de incrementar la calidad de auditoría. Dichas reformas muestran la preocupación de los organismos reguladores en cuanto a la relevancia del sistema de supervisión pública y las cuestiones relativas al control de calidad e independencia del auditor. Por ello, la nueva Directiva de la Unión Europea relativa a la auditoría de cuentas y aprobada en 2006, establece dos pilares básicos: En primer lugar, un sistema de inspecciones y sanciones efectivas, a las que hay que…
Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español
2014
ResumenEl trabajo analiza las interrelaciones entre las normas contables y la información financiera que elaboran las empresas y las instituciones y los incentivos empresariales a fin de contribuir al debate sobre el futuro de las Normas Internacionales de Información Financiera (NIIF). Se destaca que las diferencias en las instituciones —y en concreto en el control de la aplicación de las normas— hacen muy difícil la comparabilidad de la información, lo que impide lograr todas las ventajas que podría conllevar la adopción de las NIIF. Se ilustra esta problemática a través del proceso que sigue la normativa contable española para el sector financiero, proceso en el que el Banco de España de…
Institutions and conflicts of interests in the international accounting regulation: The Spanish financial industry case
2014
El trabajo analiza las interrelaciones entre las normas contables y la información financiera que elaboran las empresas y las instituciones y los incentivos empresariales a fin de contribuir al debate sobre el futuro de las Normas Internacionales de Información Financiera (NIIF). Se destaca que las diferencias en las instituciones —y en concreto en el control de la aplicación de las normas— hacen muy difícil la comparabilidad de la información, lo que impide lograr todas las ventajas que podría conllevar la adopción de las NIIF. Se ilustra esta problemática a través del proceso que sigue la normativa contable española para el sector financiero, proceso en el que el Banco de España desempeña…
The Inclusion of Socially Irresponsible Companies in Sustainable Stock Indices
2019
Social rating agencies implement complex filters to identify the companies with the best sustainable and social performance and help investors select the companies for their sustainable portfolios. This study analysed whether companies that are defined as ethical, sustainable and socially responsible by those agencies actually deserve this label. More specifically, the inclusion in the prestigious Dow Jones Sustainability Index (DJSI) World of companies that have been involved in controversies according to the Thomson Reuters Eikon database was studied. The results show that the inclusion of irresponsible companies in the DJSI Index is a fact. This outcome is in line with previous studies t…
La información no financiera en el sector público : alternativas, tendencias y oportunidades
2019
In recent years, different non-financial information models have arisen, both in the private and public sectors, trying to complete the traditional financial reports prepared by companies and public administrations. The fundamental objective of these models has been to satisfy the interest of the stakeholders, which goes beyond the numbers included in the balance sheet and the income statement. In the case of the public sector, this is coupled with the discontent and distrust of citizens towards politicians and administrators of institutions, which makes it necessary to emphasize tools and strategies that can improve the transparency and accountability of administrations and restore citizen…
Does the interaction between the accounting method choice and disclosure affect financial analysts’ information environment? The case of joint ventur…
2017
IAS 31 allowed firms to choose between proportionate consolidation and the equity method to record joint ventures in the consolidated accounts of the venturer. Moreover, this election implied a decision about including information in the primary financial statements or in the notes. This paper investigates if financial analysts perceive accounting information differently depending on the method chosen conditioned to the disclosure of the required information in the notes. We analysed a sample of Spanish firms during 2005–2010. We not only considered earnings forecasts, but also examined target prices and stock recommendations. Furthemore, we look at how this accounting choice affects analys…
Adquisición de competencias profesionales en el Trabajo Fin de Máster: Colaborar para aportar soluciones reales
2018
[EN] In order to motivate the student through a professional experience, and to improve the teaching-learning process by letting the student gain experience, we implement a collaborative learning-through-service methodology. This method increases the student involvement level and the deep understanding of the tools. As a matter of example, we present the implementation of this method in the Final Master Thesis (FMTh) of the Master on Corporate Finance at the University of Valencia (UV). In these FMTh, students have to valuate an actual innovation developed by UV researchers (on chemistry, in this case) with the goal of helping themto transfer (sell) this innovation to the industry. This col…
The use of the internet for corporate reporting by Spanish companies
2002
During the last decade there has been a profound revolution in the information technology by means of the Internet, and obviously accounting has been directly affected by this change. Although the main objective of this paper is to study the use of the Internet by Spanish companies to disclose financial information, we also discuss about the reasons of companies to use the new technologies to communicate with interested parties and its consequences. The empirical research is based on companies listed on the Madrid stock exchange , we analyse not only the information provided, but also the factors that explain the different attitudes of companies towards this vehicle for investors relationsh…
Cost of Type 2 Diabetes Patients with Chronic Kidney Disease Based on Real-World Data: An Observational Population-Based Study in Spain
2021
[EN] This study analyzed the prevalence, costs and economic impact of chronic kidney disease CKD in patients with T2D in a Spanish Health District using real-world data. Observational cross-sectional study in adult patients with T2D was through data extracted from the information systems of the Valencia Clinico-La Malvarrosa Health District in the year 2015. Patients were stratified with the KDIGO classification for CKD. Additionally, patients were assigned to Clinical Risk Groups (CRGs) according to multimorbidity. Direct costs of primary and specialized care, and medication were estimated. The prevalence of T2D in the database population (n = 28,345) was 10.8% (mean age (SD) = 67.8 years …