The inadequate information model of Spanish universities : the relevance of intellectual capital disclosure
Year of publication: |
2013
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Authors: | Córcoles, Yolanda Ramírez |
Published in: |
Journal of information & knowledge management : JIKM. - Singapore : IKMS, ISSN 0219-6492, ZDB-ID 2225563-1. - Vol. 12.2013, 3, p. 1-17
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Subject: | Intellectual capital | disclosure | financial statements | universities | Immaterielle Werte | Intangible assets | Spanien | Spain | Hochschule | Higher education institution | Unternehmenspublizität | Corporate disclosure | Auskunftspflicht | Disclosure regulation |
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