Capital intelectual y reporting financiero en España

Current accounting regulations do not allow intangible assets owned by companies to be fully accounted for in the Financial Statements. The objective of this research is to determine the relationship between the hidden value and the value of intangible assets, in its first article, through the discl...

Descripción completa

Detalles Bibliográficos
Autor: Mayorga Ávalos, Myriam Jimena
Tipo de recurso: tesis doctoral
Estado:Versión publicada
Fecha de publicación:2021
País:España
Institución:CBUC, CESCA
Repositorio:TDR. Tesis Doctorales en Red
OAI Identifier:oai:www.tdx.cat:10803/675719
Acceso en línea:http://hdl.handle.net/10803/675719
Access Level:acceso abierto
Palabra clave:Capital intel·lectual
Intellectual capital
Capital intelectual
Estats financers
Financial statements
Estados financieros
Informes empresarials
Corporation reports
Informes empresariales
334
336
id ES_b2dadb0bdae1ddc741ffaeb2b9ccf8a2
oai_identifier_str oai:www.tdx.cat:10803/675719
network_acronym_str ES
network_name_str España
repository_id_str
spelling Capital intelectual y reporting financiero en EspañaMayorga Ávalos, Myriam JimenaCapital intel·lectualIntellectual capitalCapital intelectualEstats financersFinancial statementsEstados financierosInformes empresarialsCorporation reportsInformes empresariales334336Current accounting regulations do not allow intangible assets owned by companies to be fully accounted for in the Financial Statements. The objective of this research is to determine the relationship between the hidden value and the value of intangible assets, in its first article, through the disclosure of information presented in the annual accounts of the companies listed on the Ibex 35 in the period 2010 to 2015. Secondly, the study is carried out for the companies listed on the Santiago de Chile Stock Exchange within the IPSA indicator and on the New York Stock Exchange during the period 2013-2016 and, thirdly, for the case of Ecuador in 20 companies that are listed on the Stock Exchange of Quito and Guayaquil, during the period 2010-2016. 24 variables corresponding to three categories of Intellectual Capital (IC) are used and the content of the annual reports is analyzed. The results show the non-existence of statistically significant correlations for companies from Spain, the United States and Ecuador; while for Chile, there are significant correlations.Current accounting regulations do not allow intangible assets owned by companies to be fully accounted for in the Financial Statements. The objective of this research is to determine the relationship between the hidden value and the value of intangible assets, in its first article, through the disclosure of information presented in the annual accounts of the companies listed on the Ibex 35 in the period 2010 to 2015. Secondly, the study is carried out for the companies listed on the Santiago de Chile Stock Exchange within the IPSA indicator and on the New York Stock Exchange during the period 2013-2016 and, thirdly, for the case of Ecuador in 20 companies that are listed on the Stock Exchange of Quito and Guayaquil, during the period 2010-2016. 24 variables corresponding to three categories of Intellectual Capital (IC) are used and the content of the annual reports is analyzed. The results show the non-existence of statistically significant correlations for companies from Spain, the United States and Ecuador; while for Chile, there are significant correlations.Dret, Economia i EmpresaUniversitat de GironaArbussà i Reixach, AnnaUniversitat de Girona. Departament d'Organització, Gestió Empresarial i Disseny del Producte202220222021info:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/publishedVersion111 p.application/pdfapplication/pdfhttp://hdl.handle.net/10803/675719TDX (Tesis Doctorals en Xarxa)reponame:TDR. Tesis Doctorales en Redinstname:CBUC, CESCAEspañolADVERTIMENT. Tots els drets reservats. L'accés als continguts d'aquesta tesi doctoral i la seva utilització ha de respectar els drets de la persona autora. Pot ser utilitzada per a consulta o estudi personal, així com en activitats o materials d'investigació i docència en els termes establerts a l'art. 32 del Text Refós de la Llei de Propietat Intel·lectual (RDL 1/1996). Per altres utilitzacions es requereix l'autorització prèvia i expressa de la persona autora. En qualsevol cas, en la utilització dels seus continguts caldrà indicar de forma clara el nom i cognoms de la persona autora i el títol de la tesi doctoral. No s'autoritza la seva reproducció o altres formes d'explotació efectuades amb finalitats de lucre ni la seva comunicació pública des d'un lloc aliè al servei TDX. Tampoc s'autoritza la presentació del seu contingut en una finestra o marc aliè a TDX (framing). Aquesta reserva de drets afecta tant als continguts de la tesi com als seus resums i índexs.info:eu-repo/semantics/openAccessoai:www.tdx.cat:10803/6757192026-06-14T12:46:07Z
dc.title.none.fl_str_mv Capital intelectual y reporting financiero en España
title Capital intelectual y reporting financiero en España
spellingShingle Capital intelectual y reporting financiero en España
Mayorga Ávalos, Myriam Jimena
Capital intel·lectual
Intellectual capital
Capital intelectual
Estats financers
Financial statements
Estados financieros
Informes empresarials
Corporation reports
Informes empresariales
334
336
title_short Capital intelectual y reporting financiero en España
title_full Capital intelectual y reporting financiero en España
title_fullStr Capital intelectual y reporting financiero en España
title_full_unstemmed Capital intelectual y reporting financiero en España
title_sort Capital intelectual y reporting financiero en España
dc.creator.none.fl_str_mv Mayorga Ávalos, Myriam Jimena
author Mayorga Ávalos, Myriam Jimena
author_facet Mayorga Ávalos, Myriam Jimena
author_role author
dc.contributor.none.fl_str_mv Arbussà i Reixach, Anna
Universitat de Girona. Departament d'Organització, Gestió Empresarial i Disseny del Producte
dc.subject.none.fl_str_mv Capital intel·lectual
Intellectual capital
Capital intelectual
Estats financers
Financial statements
Estados financieros
Informes empresarials
Corporation reports
Informes empresariales
334
336
topic Capital intel·lectual
Intellectual capital
Capital intelectual
Estats financers
Financial statements
Estados financieros
Informes empresarials
Corporation reports
Informes empresariales
334
336
description Current accounting regulations do not allow intangible assets owned by companies to be fully accounted for in the Financial Statements. The objective of this research is to determine the relationship between the hidden value and the value of intangible assets, in its first article, through the disclosure of information presented in the annual accounts of the companies listed on the Ibex 35 in the period 2010 to 2015. Secondly, the study is carried out for the companies listed on the Santiago de Chile Stock Exchange within the IPSA indicator and on the New York Stock Exchange during the period 2013-2016 and, thirdly, for the case of Ecuador in 20 companies that are listed on the Stock Exchange of Quito and Guayaquil, during the period 2010-2016. 24 variables corresponding to three categories of Intellectual Capital (IC) are used and the content of the annual reports is analyzed. The results show the non-existence of statistically significant correlations for companies from Spain, the United States and Ecuador; while for Chile, there are significant correlations.
publishDate 2021
dc.date.none.fl_str_mv 2021
2022
2022
dc.type.none.fl_str_mv info:eu-repo/semantics/doctoralThesis
info:eu-repo/semantics/publishedVersion
format doctoralThesis
status_str publishedVersion
dc.identifier.none.fl_str_mv http://hdl.handle.net/10803/675719
url http://hdl.handle.net/10803/675719
dc.language.none.fl_str_mv Español
language_invalid_str_mv Español
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 111 p.
application/pdf
application/pdf
dc.publisher.none.fl_str_mv Universitat de Girona
publisher.none.fl_str_mv Universitat de Girona
dc.source.none.fl_str_mv TDX (Tesis Doctorals en Xarxa)
reponame:TDR. Tesis Doctorales en Red
instname:CBUC, CESCA
instname_str CBUC, CESCA
reponame_str TDR. Tesis Doctorales en Red
collection TDR. Tesis Doctorales en Red
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1869417089610022913
score 15,301603

Similares en LA Referencia