Analysis of the main provisions of IBEX 35

Identifier:  TFG:804

Handle: https://hdl.handle.net/20.500.11797/TFG804

Authors:  Solé Pastor, Robert; Molina López, Florencia Lucía

Abstract:
In the present project we will realize a study of the provisions that appear in the General Plan of Accounting (PGC). First of all we will define what sound and will analyze the different types that exist. If the companies provide provisions, the expense is increasing, therefore, the benefits turn out to be diminished. With this the society is protected and insures itself of possessing the necessary resources in the future. For it, one of the targets of this project is to investigate in the provisions most used by the companies and to verify if by means of this method less taxes can be paid. Secondly, of the chosen companies we will analyze the evolution of the provisions and the evolution of the price of the quotation of the actions in stock exchange, in order to find if there exists or not an interrelation of the price of the actions with the provisions. With this, we try to investigate if the companies can control its value in the stock exchange by means of the endowment to the provision.