Divulgación de la información sobre intangibles en organizaciones españolas

• Autor: Ramírez Córcoles, Yolanda
• Formato: artículo
• Fecha de Publicación: 2010
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/180438
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/204/199; https://doi.org/10.18800/contabilidad.201001.002
• Nivel de acceso: acceso abierto
• Materia: Intangibles; Revelación de información; Compañías españolas; https://purl.org/pe-repo/ocde/ford#5.02.04

In the knowledge-based economy, the wealth creation is associated with the development and maintenance of competitive advantages based on intangible elements. Faced with this growing strategic importance of intangibles, it seems necessary that companies disclosure information on those elements. However, although companies disclosure information increasingly on a voluntary basis, they are still many which merely comply with legal requirements, omitting highly relevant information on their intangible resources. The objective of this paper is to have data on what level of interest in providing this information by Spanish companies. Therefore, a review of the most important literature about intangibles disclosure in Spanish companies is shown.