Content analysis within intangible assets disclosure: a structured literature review
F Castilla-Polo, C Ruiz-Rodriguez - Journal of Intellectual Capital, 2017 - emerald.com
Purpose In this paper, the authors analyze the use of content analysis in disclosing
voluntarily information on intangible assets, the intangible assets disclosures (IAD). The …
voluntarily information on intangible assets, the intangible assets disclosures (IAD). The …
The global reporting initiative: do application levels matter?
JM Simmons Jr, VL Crittenden… - Social Responsibility …, 2018 - emerald.com
Purpose Widespread adoption of reporting frameworks has contributed to current global
practices undertaken by firms to report social, environmental and economic impact. The …
practices undertaken by firms to report social, environmental and economic impact. The …
[HTML][HTML] Determinants of structure of corporate governance disclosure in Portugal
V Cunha, LL Rodrigues - Revista Brasileira de Gestão de Negócios, 2018 - SciELO Brasil
Objetivo: Este estudo analisa os determinantes da divulgação de informação sobre a
estrutura de governança (DIEG) de uma amostra de empresas portuguesas listadas na …
estrutura de governança (DIEG) de uma amostra de empresas portuguesas listadas na …
[PDF][PDF] Financial determinants of Corporate Governance disclosure: Portuguese evidence
VLM Cunha, SMD Mendes - Athens Journal of Business and …, 2017 - researchgate.net
The present study analyses the financial determinants of the level of corporate governance
disclosure (CGD) across a large sample of Portuguese firms, listed in the Euronext Lisbon …
disclosure (CGD) across a large sample of Portuguese firms, listed in the Euronext Lisbon …
VAIC as a tool for measuring intangibles value in voluntary multi-stakeholder disclosure
The aim of this paper is to investigate the effects of value added intellectual coefficient
(VAIC) on the voluntary disclosure of a sample of listed companies in the years 2006, 2009 …
(VAIC) on the voluntary disclosure of a sample of listed companies in the years 2006, 2009 …
[HTML][HTML] Compliance with intangible assets disclosure requirements: study of Portuguese non-financial companies
G Azevedo, J Oliveira, MAF Couto - Contaduría y administración, 2019 - scielo.org.mx
The present study aims to identify the degree of compliance with the intangible assets
disclosure requirements outlined in the Accounting and Financial Reporting Standard …
disclosure requirements outlined in the Accounting and Financial Reporting Standard …
La divulgación de intangibles en entidades financieras: un análisis de contenido
F Castilla-Polo, MC Ruiz-Rodríguez - Spanish Journal of Finance …, 2018 - Taylor & Francis
En este estudio analizamos la divulgación de información voluntaria sobre intangibles que
realizan los bancos que cotizan en el índice IBEX 35 bajo el marco de la Teoría de los …
realizan los bancos que cotizan en el índice IBEX 35 bajo el marco de la Teoría de los …
Determinantes da divulgação de informação sobre a estrutura de governança das empresas portuguesas
V Cunha, LL Rodrigues - Revista Brasileira de Gestão de Negócios, 2018 - SciELO Brasil
Objetivo: Este estudo analisa os determinantes da divulgação de informação sobre a
estrutura de governança (DIEG) de uma amostra de empresas portuguesas listadas na …
estrutura de governança (DIEG) de uma amostra de empresas portuguesas listadas na …
[PDF][PDF] Fatores determinantes da probabilidade de divulgação voluntária de informações financeiras das empresas
SLL de Lima, M da Piedade Araújo… - … Contábil & Finanças, 2021 - researchgate.net
Objetivo: O propósito da pesquisa foi analisar os fatores determinantes que influenciaram a
probabilidade das companhias não financeiras de capital aberto, listadas na Brasil Bolsa …
probabilidade das companhias não financeiras de capital aberto, listadas na Brasil Bolsa …
Voluntary human capital disclosure in French annual reports
I Kateb - International Journal of Learning and Intellectual …, 2015 - inderscienceonline.com
The aim of this paper is to analyse the characteristics and the determinants of voluntary
human capital disclosure (HCD) in France using content analysis for 275 annual reports of …
human capital disclosure (HCD) in France using content analysis for 275 annual reports of …