ECONOMIC ACCOUNTING

Author: MIÑARRO QUIÑONERO DIEGO.
Year: 2003.
University: POLITÉCNICA DE CARTAGENA [www.upct.es].
Place of defense: CIENCIAS DE LA EMPRESA.
Place of preparation: FACULTAD DE CIENCIAS DE LA EMPRESA.

Summary: Currently, technological innovation and globalization of markets have caused a change in the economical environment marked by growing uncertainty and turbulence, which implies the need by companies to acquire resources and skills to seek new competitive advantages (quality , technological capability, innovation and diversification and flexible human capital, knowledge, etc..) with the objective of growth and fun. The actions related to the quality and strategic nature of the information are the keys to competitiveness and success of the empresa.De Hence the importance of proper management and measurement of the costs of calidad.La gentión the costs of quality represents the specific response of the management accounting to the needs of companies to offer their products with the highest quality and truly competitive prices. In relation to the methodology of the thesis, first carried out a review of the main demensiones and theoretical concepts related to the total cost of quality. He then reviews the major empirical studies related to total quality management and control of total cost of quality. Finally, it presents an empirical study, applied to a sample of 527 companies in the region, which defines the objectives and pose a contrast and assumptions are described Criteria used to select the companies which form part of the sample, and like all the variables used in the statistical analysis, also detailed all the tests, tests and statistical analysis were carried out. The results obtained in the aforementioned estudo provide empirical evidence that relates, specifically, the gesitión and measurement of the costs of calidasd with indicators resutados and business performance of small and medium enterprises, both in terms of quantity and quality . While are abundant studies that relate empirically the total quality management withthe indicators of business performance, not so work intended to analyze the influence of gestiónn of total cost of quality (such as specific tools within a program total quality management) in these indicators rendimiento.En this regard, it would be the main contributor to this Doctoral Thesis.

Author: MORA AGUDO M. LEONOR.
Year: 2003.
University: REY JUAN CARLOS [www.urjc.es].
Place of defense: CIENCIAS JURÍDICAS Y SOCIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS (UNED).

Summary: Theoretical and empirical study on decentralization functional Spanish in local government and its possible correlation with budgetary discipline. It begins with a tour of the various theories from different scientific disciplines, justify models decentralized management in the public domain. It includes a comparative analysis of different local regimes existing in the countries around us, with particular reference to formulas decentralized management. Describes in detail the local regime Spanish. Also, from a theoretical perspective, it addresses the methodology for the analysis presupuestario-financiero a town hall. It provides the legal parameters to measure the binding activity of local financial criteria for fiscal discipline and discusses the different approaches exist on the measurement of efficiency in the environment of decentralized government. Finally, ending amplicando concepts prior to a sample of large Spanish municipalities to which it applies a statistical contrast between an index of administrative decentralization of development itself, and the values reached by a set of indicators budgetary and financial previously definidios. This contrast is complemented by a trend analysis on the budgetary and financial situation of municipalities highly decentralized. We conclude verifying the existence of some correlation between the level of decentralization reaching for a town hall and its budgetary discipline. The meaning of that correlation indicates that when the first increases the second decreases and vice versa.

Author: URQUÍA GRANDE ELENA.
Year: 2003.
University: COMPLUTENSE DE MADRID [www.ucm.es].
Place of defense: FACULTAD DE CCEE Y EE.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: The current situation of the investment within the financial sector is going through a time of great volatility. Therefore, the management companies of collective investment institutions are being forced to rethink their strategic planning for the coming years. This is because, among other factors, by the collapse of financial markets worldwide, successive rate liberalization and fiscal policy in this sector and developments in information technology. Looking at the picture that is presented for industrial societies gestaoras: more competition, less captive customers, the greater independence of the sales force and a reduction in performance, it is proposed to draw up an instrument, the Balanced Scorecard, over the past ten years you have been offered the possibility of improving corporate governance, outline a strategy that allows them to direct their activities in a manner that will improve their outlook, attract new customers and provide such an improvement in their services resulting in increased the profitability of their investments. Moreover, its implementation in a manager today is made possible by the development of this sector and approach to software tools. In this research, it is proposed the development of a computer application of balanced scorecard that will allow the management of these companies, supported on three possible scenarios and strategic conducting a simulaicón of its operations in a three-year period, all encompassed in a software application developed on a database "Sybase" and the programming language used so-called "Power Builder." Keywords: Management Control, Financial Planning, managing companies of Collective Investment Institutions, Balanced Scorecard, Simulation, Computer Application. Consequently, the advantageous characteristics of the collective investment sector that attracted the small investor who was a professional management and a dilution of the various risks through diversification of portfolios of intelligent investment funds, in this time of crisis not succeeded in overcoming the alarms triggered by some handicaps in the same and volatility in the markets that grow exponentially. The scheme followed for the functional analysis of this computer model differs in two phases - the first by defining allows all parameters to be entered, define the strategic objectives in a ópitca Top-Down, design relationships between variables, get the listings requirements, and finally the complete model of balanced scorecard. Previously be defined the dialog boxes, databases and the necessary documents. - The second tries to go beyond the previous approach "static", based on the numerical data collected, identify the causative equations, which intersect the most significant variables and simulate the dynamic behavior of the model. The approach taken is the first application of the tool WCC area of the collective investment and is based on a comprehensive analysis of industry gathering information more meaningful.

Author: VILLACORTA HERNÁNDEZ MIGUEL ÁNGEL.
Year: 2003.
University: COMPLUTENSE DE MADRID [www.ucm.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: The complexity and diversity of the business world, globalization of economic activities and development of new technologies, both in production processes and in the means of trade and capital influence the decisions of users of accounting information . In this dynamic context, the current accounting model is being criticized because it does not evolve to keep pace with economic operations. This fact puts the accounting standard in a period of change in which lawmakers public accountants private agencies, research groups, companies, investors, analysts and users in general, proposed changes in the structures and objectives of disclosure to improve its usefulness . The major proposed changes are as follows: * Quit industrial capitalism assumptions underlying the current model, adapted to the features of the knowledge-based society in which we find ourselves. * Improve the current concept of a user, offering more timely information to all subjects, but above all to investors. * Improving comparability between different regions. * Incorporate information from insurance and non-financial nature that exceeds the limitations of historical data and allow an increase in the wealth of information. * Include appropriate structures that would allow incorporation of the new instruments of investment and financing. This research incorporates all these aspects in which guides the current investment by developing a new Conceptual Framework based on a detailed analysis environment designed to meet priority needs of investors and increasing the compatibility of the rules. This structure incorporates insurance and non-financial information that can overcome the limitations of the current model to recognize the Intellectual Capital, which otherwise would prevent reflect the value of certain investments and complicate the consideration of innovation activities as a strategic variables as well establishing criteria to register properly funding sources located between resources own and others', which has now become increasingly important. The development of the proposed Framework is complemented by the potential profits and an analysis of patidas that would improve with their implementation. The work is essentially deductive, but attempts to approach the analysis of a detailed analysis of the environment and the accounting legislation to deduct the current gap between the two. Descriptive information is supplemented by two empirical studies, one of the shares issued and another privileged information Intellectual Capital voluntarily revealing businesses.

Author: MÉNDEZ PICAZO M. TERESA.
Year: 2003.
University: COMPLUTENSE DE MADRID [www.ucm.es].
Place of defense: FACULTAD DE CCEE Y EE.
Place of preparation: FACULTAD DE CCEE Y EE.

Summary: This thesis aims to study the relationship between cash flow of businesses and economic growth. To this end, we have analyzed the flow of funds and treasury, as well as the accounting statements that reflected. Also, this information must reach the political decisor, which can be used for decision-making of economic policy. These decisions are aimed at obtaining the macroeconomic targets set, which is usually located between economic growth. This objective and policies that the authority used to achieve economic, affect the cash flow of businesses, which in turn influence on economic growth, which is demonstrated empirically through the study conducted by two estimates reflecting, first, their impact on the GDP and on the other hand, the influence of fiscal and monetary policies on such flows.

Author: SOTO LÓPEZ SANTIAGO.
Year: 2003.
University: COMPLUTENSE DE MADRID [www.ucm.es].
Place of defense: FACULTAD DE CCEE Y EE.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: We propose the thesis in two separate parts: Convergence current accounting systems: the new policy harmonization in the EU. Perspective banking Españoa in Europe and internationally. Alternative: merger BSCH-BBVA. No significant progress to date in the process of standardization and harmonization accounting in the EU. Status stalemate. New strategy harmonizing: EU has opted for the IAS / IFRS, as a better alternative to globalization by the year 2005. The financial sector in Spain, spoke highly atomized. We propose the merger BSCH-BBVA. OBJECTIVES Winning size. Competing in increasingly globalized markets, with reduced costs. Avoid aggressive competition that have been doing. NEW BANK Patrimonialmente stronger. Giving greater synergy. Address unique.

Author: RODRÍGUEZ MALLOL BENITO.
Year: 2004.
University: COMPLUTENSE DE MADRID [www.ucm.es].
Place of defense: FACULTAD DE CC.EE Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS.

Summary: It proposed an empirical model that allows for the establishment costs for the various activities carried out by the agency responsible for providing a weather service at the national level in nuestrro country. The usefulness of the proposed model to be reflected in the following aspects:-Serve as a tool for the calculation of services under the regime of both rates and prices paid by the public body concerned. - Serve as a tool for the various audits by national agencies (court Account, General Intervention of the State Administration Commission Interministeriasl of Science and Technology, etc.). These audits are intended, in many instances, control expenditure and financial costs of different projects. - Serve as a management tool to the agency before any contingency reorganization or restructuring of both technical and human, besides identifying the cost of the various activities ancillary or finalist and subjecting valuation loader those activities of dubious profitability. From a macroeconomic point of view, the work also suggests that such a proposal can provide empirical for the benefit of a more rational Public Sector, rationalization that has to do so direct ta withthe objectives of effectiveness, efficiency and economy must become com paradigm governance, as these targets are an aggregate of the partial summation of the efficiencies of the agencies that make up the different public administrations.

Author: MURO ROYANO LAURA.
Year: 2004.
University: COMPLUTENSE DE MADRID [www.ucm.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CC Y EE DE LA UCM.

Summary: In order to analyze the scope and impact that will manifest as a result of the entry into force of Regulation 1606/2002 of the European Parliament and Council, the idea was born. Developing this dissertation. Article 5 of Regulation provides for the financial years beginning on or after January 1, 2005 inclusive, that societies that are governed by the law of a Member State, prepare their consolidated accounts in confonnidad with International Accounting Standards if in the closing date of its balance sheet, its securities have been admitted to trading on a regulated market of any Member State. After this regulation is directly applicable in our country. Given this new framework, this paper raises with the central objective of iea1izarun analysis of the potential impact to be derived from implementing the NICINIIF in the financial statements of SectorEléctricoespañol, via casodel Grupocotizado UniónFENOSA, considerarlocomoun group representing this sector . The basic principle that has guided the development of this thesis has been the adoption of International Standards approach. The consequence of this new approach represents a qualitative change. Important under a "balance sheet approach" in keeping with the trends of information useful for decision-making, it should meet the objectives of comparability, understandability, relevance and reliability to meet the ultimate objective of the investigation, has chosen to establish structure analysis into four main chapters. This structure is due to chapters in the different nature of the analysis contained in this paper, marking the definition of specific methodologies, consistent with each stage of the investigation: Capítulo1: Analysis of the Regulatory ContableInternacionaly developments as well as regulatory agencies. Chapter II: Analysis of economic regulation and accounting Electricity Industry in Spain. Chapter III: Analysis of the problems arising from the application of International Accounting Standards to the company Union FENOSA Chapter IV: Conclusions and final arguments.

Author: FITO BERTRAN M. ANGELES.
Year: 2004.
University: BARCELONA [www.ub.es].
Place of defense: FACULTAT DE CIENCIES ECONÓMIQUES.
Place of preparation: FAC. CIENCIES ECONOMIQUES -UB-.

Author: BONEU TORRES JOSE LUIS.
Year: 2004.
University: BARCELONA [www.ub.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FAC. CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Author: BAGUR FEMENIAS LLORENC.
Year: 2004.
University: BARCELONA [www.ub.es].
Place of defense: FACULTAT DE CIENCIES ECONÓMIQUES.
Place of preparation: FACULTAD CIES. ECÓNOMIQUES.

Author: SANTOS CEBRIÁN MONICA.
Year: 2004.
University: COMPLUTENSE DE MADRID [www.ucm.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CCEE Y EE..

Summary: Through this research, we try to analyze the determinants of success in implementing the Balanced Scorecard (WCC) as a tool for genstión strategic entities hospital. Basically, we are going to discuss issues related to the structure of the WCC (Perspective, indicators, causal relationships), with interest groups or stakeholders of the entities hospital, the most important intangible assets of such entities, with the interrelationship among WCC and ABC / M and lastly, we try to analyze the possibility of a breakdown of the WCC taking as regards service units, activities or GRDs. Based on the results of this study, we develop a proposal for design of Balanced Scorecard for a care unit of a hospital in the Community of Madrid.

Author: MUÑOZ ORTIZ CRISTINO.
Year: 2004.
University: NACIONAL DE EDUCACIÓN A DISTANCIA [www.uned.es].
Place of defense: FACULTAD DE CIENCIAS ECONOMICAS Y EMPRESARIALES.
Place of preparation: UNIVERSIDAD NACIONAL DE EDUCACIÓN A DISTANCIA.

Summary: This thesis is divided into two parts, the first is an analysis of the conceptual framework of the principle of ongoing management, conducting a review of the existing literature on accounting standards in relation to the management principle of continuous, revising its evolution and the breakdown that requires this concept within the annual accounts. Besides performing a comparison of the audit standards of various countries in order to establish the responsibility of the auditor to evaluate whether a company can continue in the near future and establish the responsibility of the auditor if there are management problems continued, as if to demonstrate the standards establish an audit guide the auditor to carry out its responsibilities. It was also reviewed and evaluated the empirical studies that have led to professionals in the audit to assess and make a judgment on the possibility for a company to continue in the near future. It establishes whether the auditor used properly except for ongoing management in its report, and if, the reason for this was that the auditor has the ability to make a professional judgment on the continuity of a company, through empirical studies on statistical models and others. It conducts an empirical analysis on the principle of continuous, from the accounting aspect currently analyzing the trend continues, as in the framework of the audit proceedings are being conducted in order to reduce the risk in the audit of entities with management problems continuing. In reviewing conceptual framework obtained a number of conclusions, the most significant: (i) The auditors have adequate preparation for issuing except for ongoing management. (Ii) shows that the reports provided by ongoing management not adversely affect the continuity of the business. (Iii) In evaluating audit evidence for the formation of his views on the ongoing management, empirical studies show that the auditor takes a different decision, they are placed within a framework of failure, and in addition, the auditor usually bear its decision on ongoing management on facts and not on grounds aspects that are reflected during the conduct of the audit. (Iv) the auditor is influenced in forming his opinion on the subject for ongoing management, by firm size, (v) reports except for ongoing management have no influence on the change of auditor. In the second part of this work, discusses how important it is within the Madrid Stock Exchange, the audit reports with caveats, as they have evolved over the period 1991 to 2001, and its relationship with the country's economic activity. The research work is carried on 1,901 reports of audit selected according to the targets set. In short, he examines in detail the provisos that reflect these reports and audit assesses the impact of them on the principle of ongoing management. Furthermore, by implementing a series of ratios is an economic-financial analysis of each of the financial statements of selected companies in the period indicated, in such a way as to identify the companies with management problems continuing. In conclusion, if you are the same problems identified with the companies on the basis of exchange rates used and that its audit reports are caveats for ongoing management, which allows its predictive power of problems related to ongoing management. The conclusions are obtained in the second part are in line with those which are reflected in the analysis of the conceptual framework, obtaining a interelación between the two sides. Ultimately, the overall conclusions that are obtained in this investigaci 8 n, 746 (i) for companies with significant problems, the analysis of its financial statements with those situations ratios reflect more accurately the audit reports. (Ii) The use of exchange rates as a tool of analysis, it has a very significant weakness, motivated not be reflected in the financial statements the impact of the exceptions contained in the audit reports. (Iii) The reports of audit analyzed the proviso that more weight is in the non-financial businesses is the corresponding uncertainties, which creates a doubt in the financial statements that influence the value of the company. (Iv) The reports of audit should include a paragraph explaining that repeats the caveats and the number of years that has been repeated. (V) The audit reports except for ongoing management to confirm an actual situation, and are issued in a company having significant financial difficulties, although the analysis ratios through more companies that have identified this problem. Ultimately, the audit reports can not be considered useful as predictors of situations related to the management principle continuing, despite the information available to the auditor. (Vi) In the audit reports should be avoided except for limitations on the work, not being defined its impact on the value of the company.

Author: GONZÁLEZ SÁNCHEZ BEATRIZ.
Year: 2004.
University: VIGO [www.uvigo.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES DE VIGO.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES DE LA UNIVERSIDAD DE VIGO.

Summary: The fundamental objective of this thesis is to study the actual application of cost accounting in public hospitals Galicians. To accomplish this task, we organized our research by dividing the work into five distinct parts, each of which sets a chapter. In Chapter I, "The health sector in Galicia" describe the operation of the sector, we study the model of health care currently in place, its configuration, structure and performance standards, and finally concretamos some specific issues of the autonomous region of Galicia. In Chapter II "hospital information systems," we look at the origin, evolution and current status of the elements that make up a hospital information system at the moment, namely the International Classification of Diseases (ICD), the Set Minimum Basic Data (CMBD) and the Diagnostic Related Groups (GRDs). In chapter III "methodology for calculating the cost Hospital" carry out a detailed study of the general methodology for determining the cost in a hospital, as well as a thorough analysis of all the efforts of government agencies to provide a methodology calculating the cost Hospital for hospitals of their unit, both from Insalud, and the health services autonomic communities Valencia, Andalusia, Catalonia and Basque. Ultimately, the first three chapters of work form the theoretical foundation necessary to bring to fruition the empirical part of the thesis that develops in the next chapter. Chapter IV "Implementation of the model in Galicia cost accounting" has been divided into two distinct parts. On the first carry out a reflection on the importance and usefulness of the cost data obtained from the models discussed in the previous chapter and in the second we concentrated on studying the actual situation of public hospitals in this area accounting Galicians. The result of this analysis puts closure to the thesis and conforms Chapter V "Conclusions" in the first part set out the results of the evaluation of the standard cost accounting in the public health sector, as well as opportunities to improve the current situation in Galicia and in the second, we present the findings related to the cost information, we highlight some of its limitations and concludes that they do not prevent the cost information is useful for management. Thus, in addition to realize the current situation of public hospitals Galicians in the application of cost accounting, conduct a debate on the usefulness of the information obtained at present, as well as some interesting possibilities for future incorporation the management of this hospital.

Author: RUIZ OJEDA ALBERTO.
Year: 2005.
University: MÁLAGA [www.uma.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: The Doctoral Thesis, contains research carried out on three fronts or main lines. On the one hand, treatment that economic theory has been given to public property and its mechanisms of production and management, and in particular the granting of public works. The thesis comes here with an original approach in the debate over the fairness and efficiency of the institution concessionary, with innovative proposals on the criteria that allow discern its proper implementation and administration through regulatory instruments. On the financial side, the report doctorate intrudes on a comprehensive analysis of the main models fare, try pormenoirzadamente techniques correlation between costs and profits and enters critical in the study of the techniques for providing concessional resources to projects, as well as warranties, backs and risk allocation. As regards the treatment of major specialties accounting societies concessional, the thesis provides a detailed attention to the activation of the financial costs associated with the assets and the qualified fund reversion scheme. It uses a dynamic model to analyze the profitability and solvency to offer a new vision of a very key principle of concessions such as the economic and financial balance of the companies involved.

Author: CARMEN INES RUIZ DE LA ROSA.
Year: 2005.
University: LA LAGUNA [www.ull.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: Certainly, the water is a natural resource that has suffered the effects of an uncontrolled and without management measure that has led to significant deterioration in our water reserves. We are living in an era in which efficiently manage water resources has become a veritable crusade whose success depends on the continuity of life on our planet. In response to the need to find new tools that can manage an optimal entire water cycle, has developed this research. Specifically intended to incorporate the experience of the Science of Accounting and Cost Management to the complex world of water. With this objective has been designed and developed a cost model and management adapted to a process of purification and reuse wastewater, on the understanding that this new alternative water is presented as a single procedure for the rationalization of water, in pushing for the regeneration of the appeal, represents a significant increase in the water supply within the substitution programs that are recommended in the management of demand. This model aims to provide a new approach for dealing with any planning process water. In addition, this proposal has been accompanied theory with a practical application of the model using real data relating to the WPP in Santa Cruz de Tenerife. It has compiled a computer application, which we have called GECO, which has been used as a simulation tool and as a purifying one's own model. Finally, and in line with the suggestion made by the Water Framework Directive in relation to the search for financial instruments that allow for a full-cost recovery, it has tried to seek a financial response economically capable of sustaining what we consider a alternative water that will have much to say in a not so distant future.

Author: VILA BIGLIERI JORGE.
Year: 2005.
University: VIGO [www.uvigo.es].
Place of defense: FACULTAD DE CC EE Y EE DE VIGO.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES DE VIGO.

Summary: Based on an analysis of the conceptual frameworks of the FASB, IASB and AECA, the rules applicable to financial statements and studies on the previous business failure, a contradiction is apparent: Do you cash flows are most relevant to the accrual in predicting business failure?. That question is answered using a sample of 68,535 estimated cash flow of 17,412 public limited companies in Spain and three-dimensional graphic representation. In view of the conflict, establishing a number of restrictions that the company selected healthy avoiding companies failed so that the resulting algorithm achieved a probability of 99.99% in the selection of healthy companies in the sample space and 100% in space postmuestral. Major findings include the need to separate cash flow with shareholders and lenders to obtain adequate discrimination between healthy companies and failed, in addition, the justification for the lack of cash flow compared to net profit for the prediction of failure business.

Author: MALLES FERNÁNDEZ EDUARDO.
Year: 2005.
University: PAÍS VASCO [www.ehu.es].
Place of defense: ESCUELA UNIVERSITAIRA DE ESTUDIOS EMPRESARIALES DE SAN SEBASTIÁN.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES DE BILBAO.

Summary: This research work is aimed at studying the impact of the change in price in the accounting management of the company. The main objective is to prepare a new proposal for a management tool that can provide information relevant to decision-making business. The approach is aimed at making internal decisions and more specifically the impact of price changes in the reports that are produced from the field of management accounting to cover each of the information needs that boards have to then consider the influence of the variation in prices and introducing new systems accordingly valuation at the time of compiling the information. To introduce these new measures or valuation models it is necessary to modify the conceptual framework traditionally used in the management accounting delimiting for this theory on the capital maintenance that is going to work, analyzing each of the existing valuation models their advantages and disadvantages, and determining the qualitative characteristics of the resulting information. The thesis is finished with an empirical work of qualitative, which verifies the practicality of the valuation methods analyzed.

Author: MARTÍNEZ CUEVAS MARÍA ENCARNA.
Year: 2005.
University: BARCELONA [www.ub.es].
Place of defense: FACULTAD DE CC. ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Author: LAVILLA PONS M. JOSÉ.
Year: 2005.
University: REY JUAN CARLOS [www.urjc.es].
Place of defense: FACULTAD DE CIENCIAS JURÍDICAS Y SOCIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: The usefulness of financial information involves a combination of relevance in the data points in the accounting statements, awarded from the point of view of compliance with the utilitarian purpose of accounting, relevance. The aim in the doctoral thesis has been trying to prove that from the existing valuation methods which enables greater compliance with the utilitarian purpose of financial reporting is fair value, to understand that the use of this information enables offer influencing the decision-making process of all users of financial statements. As a prelude have detailed the implications from the standpoint of Accountancy Law, as a branch of the rest of the Rights involves the assumption of this method of valuation