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Recolector de Ciencia Abierta, RECOLECTA
Article . 2007
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Article . 2007
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El nuevo estado de flujos de efectivo: ¿más información implica mayor utilidad para el usuario?

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2007 Spain Spanish Publisher:AECA, Asociación Española de Contabilidad y Administración de Empresas
Authors: Tascón Fernández, María Teresa; Amor Tapia, Borja;

handle: 10612/19609

El nuevo estado de flujos de efectivo: ¿más información implica mayor utilidad para el usuario?

Abstract

[ES] Información y conocimiento no son términos sinónimos. Para que una mayor cantidad de información se transforme en un incremento del conocimiento, es necesario que se comprenda y se integre en un conjunto organizado orientado a un fin, ya sea este la toma de decisiones de un inversor o la valoración del negocio de una empresa.

SI

Country
Spain
Related Organizations
Keywords

Contabilidad, Patrimonio neto, Finanzas, Flujos de efectivo, Información, Economía

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green