Approaches to the financial statements and to their Influence on business law

Authors

  • Edison Paul Tabra Ochoa Pontificia Universidad Católica del Perú

DOI:

https://doi.org/10.33539/lumen.2018.v14n2.1227

Keywords:

Financial statements, business law, enterprise, administration, CEO, board of directors.

Abstract

The academic article has the main purpose to explain theory and qualities of financial statements and relation to business law. From a legal perspective, the paper works fundaments of financial statements and role in commercial, tax, and criminal law. Besides, it makes a lot of clarifications about its work in order to be clearly understood by readers.

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Author Biography

Edison Paul Tabra Ochoa, Pontificia Universidad Católica del Perú

Doctor y Máster en Gobierno y Cultura de las Organizaciones por la Universidad de Navarra (España) y Magister en Derecho de la Empresa por la Pontificia Universidad Católica del Perú (PUCP). Profesor de la Maestría en Derecho de la Empresa y de la Facultad de Derecho de la PUCP. Es autor de las publicaciones Solidaridad y Gobierno Corporativo de la Empresa (JM Bosch, 2015) y Responsabilidad Social y Gobierno Corporativo (USIL, 2017). Correo electrónico: etabra@pucp.edu.pe, telefono: +51977528912.

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Published

2018-12-30

How to Cite

Tabra Ochoa, E. P. (2018). Approaches to the financial statements and to their Influence on business law. Lumen, (14 - II), 283–293. https://doi.org/10.33539/lumen.2018.v14n2.1227

Issue

No. 14 - II (2018): Lumen: Revista de la Facultad de Derecho

Section

Derecho Comercial