Capital intelectual y reporting financiero en España
Current accounting regulations do not allow intangible assets owned by companies to be fully accounted for in the Financial Statements. The objective of this research is to determine the relationship between the hidden value and the value of intangible assets, in its first article, through the discl...
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| Tipo de documento: | Tese de doutorado |
| Estado: | Published version |
| Data de publicação: | 2021 |
| País: | España |
| Recursos: | CBUC, CESCA |
| Repositório: | TDR. Tesis Doctorales en Red |
| OAI Identifier: | oai:www.tdx.cat:10803/675719 |
| Acesso em linha: | http://hdl.handle.net/10803/675719 |
| Nível de acesso: | Acesso aberto |
| Palavra-chave: | Capital intel·lectual Intellectual capital Capital intelectual Estats financers Financial statements Estados financieros Informes empresarials Corporation reports Informes empresariales 334 336 |
| Resumo: | Current accounting regulations do not allow intangible assets owned by companies to be fully accounted for in the Financial Statements. The objective of this research is to determine the relationship between the hidden value and the value of intangible assets, in its first article, through the disclosure of information presented in the annual accounts of the companies listed on the Ibex 35 in the period 2010 to 2015. Secondly, the study is carried out for the companies listed on the Santiago de Chile Stock Exchange within the IPSA indicator and on the New York Stock Exchange during the period 2013-2016 and, thirdly, for the case of Ecuador in 20 companies that are listed on the Stock Exchange of Quito and Guayaquil, during the period 2010-2016. 24 variables corresponding to three categories of Intellectual Capital (IC) are used and the content of the annual reports is analyzed. The results show the non-existence of statistically significant correlations for companies from Spain, the United States and Ecuador; while for Chile, there are significant correlations. |
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