Public information on strategies in Spanish insurance companies
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2002
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Facultad de Ciencias Económicas y Empresariales. Decanato
Citation
ASOCIACIÓN ESPAÑOLA DE CONTABILIDAD Y ADMINISTRACIÓN EMPRESAS (AECA) (1999): “Marco Conceptual para la Información Financiera”. Serie Principios Contables. Madrid.
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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.