LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZIL

LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZIL

In light of Institutional Theory, we observed the behavior of the degree of intangibility of the largest banks listed on the Brazilian stock exchange (BM&FBovespa) in the period 2007-2010 in order to assess the impact of the introduction of mandatory disclosure of intangible assets in accounting...

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Bibliographic Details
Main Authors: Alessandra Carvalho de Vasconcelos, Rosângela Felix dos Santos, Márcia Martins Mendes De Luca, Jacqueline Veneroso Alves da Cunha
Format: Article
Language:English
Published: Universidade de São Paulo (USP) 2013-12-01
Series:Revista de Contabilidade e Organizações
Subjects:
Ativos Intangíveis
Normas Internacionais de Contabilidade
Teoria Institucional.
Online Access:https://www.revistas.usp.br/rco/article/view/55516

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