Value relevance of intangible assets and intellectual capital: an empirical literature review
Research to demonstrate the relevance of intangible assets for the valuation of companies in capital markets is very significant within the context of the controversy surrounding the usefulness of accounting information for decision making. The purpose of this study is to review and analyze the lite...
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| Format: | Article |
| Language: | English |
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Universidad de Concepción
2020-07-01
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| Series: | RAN |
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| Online Access: | http://ran.udec.cl/ojs/index.php/ran/article/view/141 |