INTELLECTUAL CAPITAL: INFORMATION DISCLOSURE PRACTICES BY PORTUGUESE COMPANIES
As time went on, people acknowledged that the accounting value of an organization differs from its market value and that this gap stems, in part, from the difficulty of recognition and measurement of intangible assets. Intellectual capital encompasses also the intangible assets that are not recogniz...
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| Format: | article |
| Language: | por |
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2013
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| Online Access: | https://doi.org/10.4270/ruc.20139 |
| Country: | Brazil |
| Oai: | oai:ojs.proxy.furb.br:article/3301 |