Publication: El riesgo en la información financiera
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2021-04-09
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Universidad Complutense de Madrid
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Abstract
Esta tesis doctoral se centra en el riesgo de la información financiera, un tema que ha cobrado mucho interés para los grupos de interés de las empresas, sobre todo en los últimos años, debido fundamentalmente a la complejidad del contexto empresarial y regulatorio. En concreto, para los inversores, por su relevancia en el proceso de toma de decisiones; para las empresas, por la preservación de su valor en términos de negocio y reputación; para los reguladores, por supervisar el funcionamiento del mercado y para los auditores por garantizar la fiabilidad de la información financiera. Atendiendo al contexto empresarial, muchos de los grandes escándalos contables de la historia tuvieron lugar en la última década y la primera mitad de la actual, cifrando el fraude en 360 mil millones de dólares1,además de las consecuencias sociales y la pérdida de credibilidad en los administradores y auditores de las empresas. La crisis de las puntocom en el año 2000 o la caída de Lehman Brothers en el año 2008 que abocó en otra crisis financiera son otro reflejo de la pérdida de confianza en el mercado y del incremento del interés por los riesgos en la información financiera...
This doctoral thesis focuses on risk on financial reporting, a topic that has become of great interest to corporate stakeholders, especially in recent years, mainly due to the complexity of the business and regulatory context. Specifically, for investors, due to its relevance in the decision-making process; for companies, due to the preservation of their value in terms of business and reputation; for regulators, due to the supervision of market operations and for auditors, due to the reliability of financial information. According to the business context, many of the great accounting scandals in history took place in the last decade and the first half of the current one, estimating fraud at 360 billion dollars, in addition to the social consequences and the loss of credibility in the managers and auditors of the companies. The dot-com crisis in 2000 or the fall of Lehman Brothers in 2008 that led to another financial crisis is another reflection of the loss of confidence in the market and the increased interest in risk on financial reporting...
This doctoral thesis focuses on risk on financial reporting, a topic that has become of great interest to corporate stakeholders, especially in recent years, mainly due to the complexity of the business and regulatory context. Specifically, for investors, due to its relevance in the decision-making process; for companies, due to the preservation of their value in terms of business and reputation; for regulators, due to the supervision of market operations and for auditors, due to the reliability of financial information. According to the business context, many of the great accounting scandals in history took place in the last decade and the first half of the current one, estimating fraud at 360 billion dollars, in addition to the social consequences and the loss of credibility in the managers and auditors of the companies. The dot-com crisis in 2000 or the fall of Lehman Brothers in 2008 that led to another financial crisis is another reflection of the loss of confidence in the market and the increased interest in risk on financial reporting...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, leída el 18-09-2020