The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study
The business model concept is a common topic investigated in different fields of research. To participate to the debate around such concept in the accounting field, the objective of this paper is showing whether and how the voluntary disclosure of the non-mandatory IASB (2010) macro-components, that...
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| Publicado no: | Revista de Contabilidad |
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| Principais autores: | , , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Asociación Española de Profesores Universitarios de Contabilidad
2017
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| Assuntos: | |
| Acesso em linha: | https://www.redalyc.org/articulo.oa?id=359749732001 |
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