Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view
The reporting of intellectual capital in higher education institutions becomes of vital importance mainlydue to the fact that knowledge is the main output and input in these institutions. Also, the increasingsocial concern about establishing procedures of accountability and ensuring information tran...
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| Pubblicato in: | Revista de Contabilidad |
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| Autori principali: | , |
| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Asociación Española de Profesores Universitarios de Contabilidad
2013
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| Soggetti: | |
| Accesso online: | https://www.redalyc.org/articulo.oa?id=359733645003 |
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