Voluntary disclosures of intangible assets and legitimization: The production industry of olive oil
Purpose: The aim of this paper is to analyze whether the decision to disclose intangible assets could be explained by Institutional Theory. Our interest is to provide evidence of his interpretative capacity through an empirical study applied to the olive oil mill industry. Design/methodology/approa...
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| Format: | Article |
| Language: | Catalan |
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OmniaScience
2012-12-01
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| Series: | Intangible Capital |
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| Online Access: | http://www.intangiblecapital.org/index.php/ic/article/view/290 |