Asociación entre las características empresariales y la divulgación sobre Capital Intelectual: Un estudio de las empresas del Ibex 35

This study aims to analyze the specific characteristics which lead some Ibex 35 Spanish companies to disclose higher levels of information about their Intellectual Capital. For this purpose, we use a sample of 115 corporate annual reports, which corresponds to the information published by 23 compani...

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Bibliographic Details

Main Authors:	Tejedo Romero, Francisca, Alfaro Cortés, Esteban
Format:	Article
Language:	Spanish
Published:	Asociación Española de Economía Aplicada, ASEPELT 2014
Subjects:	Capital Intelectual divulgación análisis de contenido informes anuales Intellectual Capital Disclosure Content Analysis Annual Reports
Online Access:	https://dialnet.unirioja.es/servlet/oaiart?codigo=7613552
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