Building an intellectual capital disclosure index: an empirical research in Portuguese Banks
The relevance of intangibles for financial institutions is getting more widely accepted. Several studies demonstrate that the impact of intellectual capital disclosures provides useful information to assist actual and potential investors in making rational decisions. However, contradictory findings...
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| Other Authors: | , , |
| Format: | article |
| Language: | eng |
| Published: |
2017
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| Subjects: | |
| Online Access: | http://hdl.handle.net/11110/1271 |
| Country: | Portugal |
| Oai: | oai:ciencipca.ipca.pt:11110/1271 |