Intellectual capital disclosure: the Portuguese case

The purpose of this research is to identify the factors that can explain practices of voluntary disclosure of information on intellectual capital (IC). This is an empirical quantitative study that seeks to examine the influence of certain firm characteristics (firm size, auditor type, ownership conc...

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Detalhes bibliográficos
Autor principal: Martins, M. M. (author)
Outros Autores: Morais, A. I. (author), Isidro, H. (author), Laureano, R. M. S. (author)
Formato: article
Idioma:eng
Publicado em: 2020
Assuntos:
Texto completo:http://hdl.handle.net/10071/20586
País:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/20586