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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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Bibliografische gegevens
Gepubliceerd in:Revista de Contabilidad
Hoofdauteurs: Yolanda Ramírez Córcoles, Ángel Tejada Ponce
Formaat: Artigo
Taal:Inglês
Gepubliceerd in: Asociación Española de Profesores Universitarios de Contabilidad 2013
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Online toegang:https://www.redalyc.org/articulo.oa?id=359733645003
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