Análisis de la divulgación de información sobre elementos intangibles en los bancos del IBEX 35un enfoque basado en la utilidad
- Francisca Castilla Polo Director
Defence university: Universidad de Jaén
Fecha de defensa: 20 January 2016
- Lúcia Lima Rodrigues Chair
- Macario Cámara de la Fuente Secretary
- Dolores Gallardo Vázquez Committee member
Type: Thesis
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.