ANÁLISIS DE LA SUPERVISIÓN DE LOS GRUPOS COTIZADOS ESPAÑOLES MEDIANTE TÉCNICAS FUZZY
The application of International Financial Reporting Standards (IFRS) is mandatory for European listed groups since 2005. This measure is intended to gain greater credibility in financial information systems, called into question following the recent accounting scandals, which have Reinforcing the r...
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| Format: | Article |
| Language: | English |
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ASEPUMA. Asociación Española de Profesores Universitarios de Matemáticas aplicadas a la Economía y a la Empresa
2014-12-01
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| Series: | Rect@ |
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| Online Access: | http://urls.my/jXa9xR |
| _version_ | 1818473770978902016 |
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| author | Villanueva García, José García-Belau, María A. Zorio Grima, Ana |
| author_facet | Villanueva García, José García-Belau, María A. Zorio Grima, Ana |
| author_sort | Villanueva García, José |
| collection | DOAJ |
| description | The application of International Financial Reporting Standards (IFRS) is mandatory for European listed groups since 2005. This measure is intended to gain greater credibility in financial information systems, called into question following the recent accounting scandals, which have Reinforcing the role of the supervisory and control. Using fuzzy techniques, our goal is to define a methodology to study an aspect of the work of monitoring, warning generally and in particular we apply to publicly traded companies. To do this we take a sample of 116 groups listed for the 2005-2013 period. The results suggest that despite the years since its obligation still exists a high degree of warning, with the smaller groups listed more ready against. |
| first_indexed | 2024-04-14T04:27:54Z |
| format | Article |
| id | doaj.art-eda04dde11234bcd971c3191cfd7df34 |
| institution | Directory Open Access Journal |
| issn | 1575-605X 1575-605X |
| language | English |
| last_indexed | 2024-04-14T04:27:54Z |
| publishDate | 2014-12-01 |
| publisher | ASEPUMA. Asociación Española de Profesores Universitarios de Matemáticas aplicadas a la Economía y a la Empresa |
| record_format | Article |
| series | Rect@ |
| spelling | doaj.art-eda04dde11234bcd971c3191cfd7df342022-12-22T02:12:15ZengASEPUMA. Asociación Española de Profesores Universitarios de Matemáticas aplicadas a la Economía y a la EmpresaRect@1575-605X1575-605X2014-12-01152125138ANÁLISIS DE LA SUPERVISIÓN DE LOS GRUPOS COTIZADOS ESPAÑOLES MEDIANTE TÉCNICAS FUZZYVillanueva García, José0García-Belau, María A.1Zorio Grima, Ana2Universidad de Valencia, SpainUniversidad de Valencia, SpainUniversidad de Valencia, SpainThe application of International Financial Reporting Standards (IFRS) is mandatory for European listed groups since 2005. This measure is intended to gain greater credibility in financial information systems, called into question following the recent accounting scandals, which have Reinforcing the role of the supervisory and control. Using fuzzy techniques, our goal is to define a methodology to study an aspect of the work of monitoring, warning generally and in particular we apply to publicly traded companies. To do this we take a sample of 116 groups listed for the 2005-2013 period. The results suggest that despite the years since its obligation still exists a high degree of warning, with the smaller groups listed more ready against.http://urls.my/jXa9xRFuzzyWarningCNMVAudit Firms |
| spellingShingle | Villanueva García, José García-Belau, María A. Zorio Grima, Ana ANÁLISIS DE LA SUPERVISIÓN DE LOS GRUPOS COTIZADOS ESPAÑOLES MEDIANTE TÉCNICAS FUZZY Rect@ Fuzzy Warning CNMV Audit Firms |
| title | ANÁLISIS DE LA SUPERVISIÓN DE LOS GRUPOS COTIZADOS ESPAÑOLES MEDIANTE TÉCNICAS FUZZY |
| title_full | ANÁLISIS DE LA SUPERVISIÓN DE LOS GRUPOS COTIZADOS ESPAÑOLES MEDIANTE TÉCNICAS FUZZY |
| title_fullStr | ANÁLISIS DE LA SUPERVISIÓN DE LOS GRUPOS COTIZADOS ESPAÑOLES MEDIANTE TÉCNICAS FUZZY |
| title_full_unstemmed | ANÁLISIS DE LA SUPERVISIÓN DE LOS GRUPOS COTIZADOS ESPAÑOLES MEDIANTE TÉCNICAS FUZZY |
| title_short | ANÁLISIS DE LA SUPERVISIÓN DE LOS GRUPOS COTIZADOS ESPAÑOLES MEDIANTE TÉCNICAS FUZZY |
| title_sort | analisis de la supervision de los grupos cotizados espanoles mediante tecnicas fuzzy |
| topic | Fuzzy Warning CNMV Audit Firms |
| url | http://urls.my/jXa9xR |
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