Public information on strategies in Spanish insurance companies
Loading...
Download
Official URL
Full text at PDC
Publication date
2002
Advisors (or tutors)
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Facultad de Ciencias Económicas y Empresariales. Decanato
Citations
Exportar
Citation
ASOCIACIÓN ESPAÑOLA DE CONTABILIDAD Y ADMINISTRACIÓN EMPRESAS (AECA) (1999): “Marco Conceptual para la Información Financiera”. Serie Principios Contables. Madrid.
ASOCIACIÓN ESPAÑOLA DE CONTABILIDAD Y ADMINISTRACIÓN EMPRESAS (AECA) (1999): “Estrategia empresarial. Modelo dinámico del proceso estratégico”. Document nº 9. Madrid.
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANS (AICPA) (1994): Improving Busines Reporting: a customer focus. Report of the Special Commmittee on Financial Reporting.
ANSOFF, H. (1965): “Corporate Strategy”. McGraw Hill. Nueva York.
CAÑIBANO CALVO, L. (1999): “Nuevos desafíos de la Contabilidad ante el siglo XXI”. Boletin AECA, nº 50.
GARCÍA-OLMEDO DOMÍNGUEZ, R.: “El informe Jenkins: una nueva orientación en la información contable” Boletin AECA, n 49, abril-julio. 28-32.
GARCÍA GARCIA, F. (1999): “Certificación ISO 9000-2. Caso MAPFRE VIDA S.A.” Universidad de Alcalá.
KAPLAN, R. S.; NORTON, D. P. (2000): “El cuadro de mando integral”. Gestión 2000, 2ª edición.
LOPEZ COMBARROS J.L. (1998): “ Reflexiones sobre algunos puntos relacionados con la auditoría”. Partida Doble. Enero 1998.
MALLO RODRIGUEZ, C: “La inevitable consideración de la auditoria estratégica de gestión dentro de la regulación legal de la auditoria de cuentas”. VII Encuentro de ASEPUC de Contabilidad de Gestión.
MARTÍNEZ MARTINEZ, M. A. (1994): “Organización y estrategia en la empresa aseguradora en España”. Fundación Mapfre estudios. Madrid.
MARQUES DE ALMEIDA J.J.: “Auditoria Previsional e Estratégica”. Vislis Lisboa 1999.
NAVAS J.E. Y GUERRAS L.A.; (1998) “La dirección estratégica de la empresa”. Ed. Civitas Madrid.
PETERS, T, J,; WATERMAN, R. H. (1984): “En busca de la excelencia”. Editorial folio.
PORTER, M. E. (1980): “¿Cómo influyen las fuerzas de la competencia en la formación de una estrategia?. Harvard-Deusto Business Review. Primer trimestre.
Abstract
Se estudia la información financiera de las compañias de seguros españolas como parte de la estrategia de las entidades
In the current economic environment the demand of financial information of the companies by social agents is every time bigger. When it is demanded to this information a predictive value to support the decisions of their users it begins to be excellent the necessity to diffuse the strategic line of the entities, that, until the moment, they make through their annual reports, unique information that is made public to third persons. This aspect has been verified with a sample of companies in the insurance Spanish sector, without any doubt one of the most significant for importance and size. With the information there contained, we have been able to define which are the main strategic lines of this sector.
In the current economic environment the demand of financial information of the companies by social agents is every time bigger. When it is demanded to this information a predictive value to support the decisions of their users it begins to be excellent the necessity to diffuse the strategic line of the entities, that, until the moment, they make through their annual reports, unique information that is made public to third persons. This aspect has been verified with a sample of companies in the insurance Spanish sector, without any doubt one of the most significant for importance and size. With the information there contained, we have been able to define which are the main strategic lines of this sector.