dc.contributor
Universitat de Girona. Departament d'Organització, Gestió Empresarial i Disseny del Producte
dc.contributor.author
Mayorga Ávalos, Myriam Jimena
dc.date.accessioned
2022-10-17T15:27:15Z
dc.date.available
2022-10-17T15:27:15Z
dc.date.issued
2021-03-05
dc.identifier.uri
http://hdl.handle.net/10803/675719
dc.description.abstract
Current accounting regulations do not allow intangible assets owned by companies to be fully accounted for in the Financial Statements. The objective of this research is to determine the relationship between the hidden value and the value of intangible assets, in its first article, through the disclosure of information presented in the annual accounts of the companies listed on the Ibex 35 in the period 2010 to 2015. Secondly, the study is carried out for the companies listed on the Santiago de Chile Stock Exchange within the IPSA indicator and on the New York Stock Exchange during the period 2013-2016 and, thirdly, for the case of Ecuador in 20 companies that are listed on the Stock Exchange of Quito and Guayaquil, during the period 2010-2016. 24 variables corresponding to three categories of Intellectual Capital (IC) are used and the content of the annual reports is analyzed. The results show the non-existence of statistically significant correlations for companies from Spain, the United States and Ecuador; while for Chile, there are significant correlations.
dc.description.abstract
Current accounting regulations do not allow intangible assets owned by companies to be fully accounted for in the Financial Statements. The objective of this research is to determine the relationship between the hidden value and the value of intangible assets, in its first article, through the disclosure of information presented in the annual accounts of the companies listed on the Ibex 35 in the period 2010 to 2015. Secondly, the study is carried out for the companies listed on the Santiago de Chile Stock Exchange within the IPSA indicator and on the New York Stock Exchange during the period 2013-2016 and, thirdly, for the case of Ecuador in 20 companies that are listed on the Stock Exchange of Quito and Guayaquil, during the period 2010-2016. 24 variables corresponding to three categories of Intellectual Capital (IC) are used and the content of the annual reports is analyzed. The results show the non-existence of statistically significant correlations for companies from Spain, the United States and Ecuador; while for Chile, there are significant correlations.
dc.format.mimetype
application/pdf
dc.publisher
Universitat de Girona
dc.rights.license
ADVERTIMENT. Tots els drets reservats. L'accés als continguts d'aquesta tesi doctoral i la seva utilització ha de respectar els drets de la persona autora. Pot ser utilitzada per a consulta o estudi personal, així com en activitats o materials d'investigació i docència en els termes establerts a l'art. 32 del Text Refós de la Llei de Propietat Intel·lectual (RDL 1/1996). Per altres utilitzacions es requereix l'autorització prèvia i expressa de la persona autora. En qualsevol cas, en la utilització dels seus continguts caldrà indicar de forma clara el nom i cognoms de la persona autora i el títol de la tesi doctoral. No s'autoritza la seva reproducció o altres formes d'explotació efectuades amb finalitats de lucre ni la seva comunicació pública des d'un lloc aliè al servei TDX. Tampoc s'autoritza la presentació del seu contingut en una finestra o marc aliè a TDX (framing). Aquesta reserva de drets afecta tant als continguts de la tesi com als seus resums i índexs.
dc.source
TDX (Tesis Doctorals en Xarxa)
dc.subject
Capital intel·lectual
dc.subject
Intellectual capital
dc.subject
Capital intelectual
dc.subject
Estats financers
dc.subject
Financial statements
dc.subject
Estados financieros
dc.subject
Informes empresarials
dc.subject
Corporation reports
dc.subject
Informes empresariales
dc.title
Capital intelectual y reporting financiero en España
dc.type
info:eu-repo/semantics/doctoralThesis
dc.type
info:eu-repo/semantics/publishedVersion
dc.contributor.director
Arbussà i Reixach, Anna
dc.rights.accessLevel
info:eu-repo/semantics/openAccess
dc.description.degree
Dret, Economia i Empresa
