Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español
Accounting for income taxes and comprehensive income: Value relevance for the Spanish financial market
Constancio Zamora Ramírez
, José Moreno Rojas, Juan Antonio Rueda Torres
Autor para correspondencia
Departamento de Contabilidad y Economía Financiera, Facultad de Económicas, Universidad de Sevilla, Sevilla, España
Leído
5122
Vecesse ha leído el artículo
962
Total PDF
4160
Total HTML
| año/Mes | Html | Total | |
|---|---|---|---|
| 2025 12 | 18 | 5 | 23 |
| 2025 11 | 53 | 24 | 77 |
| 2025 10 | 36 | 9 | 45 |
| 2025 9 | 40 | 21 | 61 |
| 2025 8 | 42 | 11 | 53 |
| 2025 7 | 45 | 11 | 56 |
| 2025 6 | 47 | 1 | 48 |
| 2025 5 | 82 | 8 | 90 |
| 2025 4 | 53 | 4 | 57 |
| 2025 3 | 61 | 9 | 70 |
| 2025 2 | 49 | 4 | 53 |
| 2025 1 | 43 | 5 | 48 |
| 2024 12 | 41 | 6 | 47 |
| 2024 11 | 31 | 3 | 34 |
| 2024 10 | 42 | 6 | 48 |
| 2024 9 | 51 | 7 | 58 |
| 2024 8 | 26 | 4 | 30 |
| 2024 7 | 24 | 2 | 26 |
| 2024 6 | 23 | 3 | 26 |
| 2024 5 | 17 | 0 | 17 |
| 2024 4 | 29 | 8 | 37 |
| 2024 3 | 21 | 2 | 23 |
| 2024 2 | 23 | 4 | 27 |
| 2024 1 | 28 | 4 | 32 |
| 2023 12 | 15 | 12 | 27 |
| 2023 11 | 40 | 5 | 45 |
| 2023 10 | 32 | 11 | 43 |
| 2023 9 | 17 | 5 | 22 |
| 2023 8 | 8 | 3 | 11 |
| 2023 7 | 24 | 9 | 33 |
| 2023 6 | 14 | 9 | 23 |
| 2023 5 | 20 | 8 | 28 |
| 2023 4 | 20 | 3 | 23 |
| 2023 3 | 26 | 1 | 27 |
| 2023 2 | 19 | 6 | 25 |
| 2022 1 | 18 | 6 | 24 |
| 2022 12 | 28 | 4 | 32 |
| 2022 11 | 28 | 2 | 30 |
| 2022 10 | 15 | 4 | 19 |
| 2022 9 | 23 | 3 | 26 |
| 2022 8 | 20 | 7 | 27 |
| 2022 7 | 31 | 7 | 38 |
| 2022 6 | 19 | 5 | 24 |
| 2022 5 | 34 | 3 | 37 |
| 2022 4 | 34 | 5 | 39 |
| 2022 3 | 17 | 6 | 23 |
| 2022 2 | 18 | 3 | 21 |
| 2021 1 | 34 | 9 | 43 |
| 2021 12 | 28 | 7 | 35 |
| 2021 11 | 52 | 12 | 64 |
| 2021 10 | 46 | 5 | 51 |
| 2021 9 | 26 | 8 | 34 |
| 2021 8 | 31 | 5 | 36 |
| 2021 7 | 17 | 4 | 21 |
| 2021 6 | 15 | 6 | 21 |
| 2021 5 | 21 | 5 | 26 |
| 2021 4 | 37 | 12 | 49 |
| 2021 3 | 30 | 5 | 35 |
| 2021 2 | 30 | 4 | 34 |
| 2020 1 | 32 | 15 | 47 |
| 2020 12 | 30 | 11 | 41 |
| 2020 11 | 31 | 6 | 37 |
| 2020 10 | 21 | 5 | 26 |
| 2020 9 | 21 | 9 | 30 |
| 2020 8 | 28 | 27 | 55 |
| 2020 7 | 29 | 53 | 82 |
| 2020 6 | 28 | 8 | 36 |
| 2020 5 | 19 | 0 | 19 |
| 2020 4 | 8 | 5 | 13 |
| 2020 3 | 24 | 4 | 28 |
| 2020 2 | 37 | 11 | 48 |
| 2020 1 | 18 | 5 | 23 |
| 2019 12 | 38 | 16 | 54 |
| 2019 11 | 19 | 9 | 28 |
| 2019 10 | 21 | 10 | 31 |
| 2019 9 | 17 | 5 | 22 |
| 2019 8 | 14 | 5 | 19 |
| 2019 7 | 43 | 10 | 53 |
| 2019 6 | 85 | 10 | 95 |
| 2019 5 | 191 | 20 | 211 |
| 2019 4 | 92 | 13 | 105 |
| 2019 3 | 34 | 6 | 40 |
| 2019 2 | 40 | 4 | 44 |
| 2019 1 | 42 | 2 | 44 |
| 2018 12 | 46 | 5 | 51 |
| 2018 11 | 69 | 5 | 74 |
| 2018 10 | 68 | 13 | 81 |
| 2018 9 | 64 | 14 | 78 |
| 2018 8 | 42 | 3 | 45 |
| 2018 7 | 15 | 1 | 16 |
| 2018 6 | 11 | 6 | 17 |
| 2018 5 | 15 | 11 | 26 |
| 2018 4 | 23 | 2 | 25 |
| 2018 3 | 6 | 0 | 6 |
| 2018 2 | 5 | 2 | 7 |
| 2018 1 | 17 | 1 | 18 |
| 2017 12 | 13 | 5 | 18 |
| 2017 11 | 5 | 6 | 11 |
| 2017 10 | 11 | 3 | 14 |
| 2017 9 | 14 | 4 | 18 |
| 2017 8 | 17 | 2 | 19 |
| 2017 7 | 17 | 2 | 19 |
| 2017 6 | 26 | 6 | 32 |
| 2017 5 | 29 | 10 | 39 |
| 2017 4 | 19 | 9 | 28 |
| 2017 3 | 25 | 3 | 28 |
| 2017 2 | 46 | 4 | 50 |
| 2016 1 | 30 | 1 | 31 |
| 2016 12 | 38 | 8 | 46 |
| 2016 11 | 43 | 7 | 50 |
| 2016 10 | 53 | 12 | 65 |
| 2016 9 | 34 | 4 | 38 |
| 2016 8 | 28 | 2 | 30 |
| 2016 7 | 23 | 2 | 25 |
| 2016 6 | 33 | 13 | 46 |
| 2016 5 | 19 | 8 | 27 |
| 2016 4 | 20 | 8 | 28 |
| 2016 3 | 21 | 6 | 27 |
| 2016 2 | 19 | 10 | 29 |
| 2015 1 | 36 | 11 | 47 |
| 2015 12 | 30 | 11 | 41 |
| 2015 11 | 16 | 2 | 18 |
| 2015 10 | 17 | 4 | 21 |
| 2015 9 | 18 | 3 | 21 |
| 2015 8 | 27 | 2 | 29 |
| 2015 7 | 32 | 4 | 36 |
| 2015 6 | 17 | 2 | 19 |
| 2015 5 | 18 | 4 | 22 |
| 2015 4 | 19 | 10 | 29 |
| 2015 3 | 26 | 4 | 30 |
| 2015 2 | 36 | 9 | 45 |
| 2015 1 | 32 | 14 | 46 |
| 2014 12 | 34 | 13 | 47 |
| 2014 11 | 29 | 15 | 44 |
| 2014 10 | 35 | 17 | 52 |
Mostrar todo
