ANÁLISIS DE LA SUPERVISIÓN DE LOS GRUPOS COTIZADOS ESPAÑOLES MEDIANTE TÉCNICAS FUZZY

Abstract

The application of International Financial Reporting Standards (IFRS) is mandatory for European listed groups since 2005. This measure is intended to gain greater credibility in financial information systems, called into question following the recent accounting scandals, which have Reinforcing the role of the supervisory and control. Using fuzzy techniques, our goal is to define a methodology to study an aspect of the work of monitoring, warning generally and in particular we apply to publicly traded companies. To do this we take a sample of 116 groups listed for the 2005-2013 period. The results suggest that despite the years since its obligation still exists a high degree of warning, with the smaller groups listed more ready against.

Keywords

• Fuzzy
• Warning
• CNMV
• Audit Firms