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Voluntary disclosure of intangible resources and stock profitability

The present study analyzes the extent of voluntarily disclosed information about intangible resources, in the annual report of companies from Spain's capital market, as well as the possibility of there being a correlation between that disclosure and the effective profitability of the stock. In...

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Publicat a:Intangible Capital
Autor principal: Clea Beatriz Macagnan
Format: Artigo
Idioma:Inglês
Publicat: Universitat Politècnica de Catalunya 2009
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Accés en línia:https://www.redalyc.org/articulo.oa?id=54912872001
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