Alcaniz, Leire; Gomez-Bezares, Fernando; Ugarte, Jose … - In: Academia Revista Latinoamericana de Administración 28 (2015) 4, pp. 461-483
Purpose Initial Public Offerings (IPOs) have been studied from different perspectives. The purpose of this paper is to analyse the type of intellectual capital (IC) information provided in the Spanish IPO prospectuses and the characteristics of the firms that go public and supply more...