Análisis de la divulgación de información sobre elementos intangibles en los bancos del IBEX 35un enfoque basado en la utilidad

  1. Ruiz Rodríguez, Consuelo
Supervised by:
  1. Francisca Castilla Polo Director

Defence university: Universidad de Jaén

Fecha de defensa: 20 January 2016

Committee:
  1. Lúcia Lima Rodrigues Chair
  2. Macario Cámara de la Fuente Secretary
  3. Dolores Gallardo Vázquez Committee member
Department:
  1. ECONOMÍA FINANCIERA Y CONTABILIDAD

Type: Thesis

Teseo: 422303 DIALNET lock_openRUJA editor

Abstract

Our doctoral thesis focuses on analyzing the information voluntarily disclosed by the banks listed on the IBEX 35 on intangibles in order to be able to know how are reporting this type of information, if any, and what is the utility that will associates. As a novelty our thesis incorporates the revised number to reports released voluntarily by those banks using content analysis completed statistical evidence sources for the period 2010-2012.