Title: Disclosure of intangible assets: an empirical study of financial corporations in the Iberian Peninsula
Authors: Silva, Maria de Lurdes Ribeiro da 
Rodrigues, Ana Maria Gomes 
Muñoz Dueñas, María del Pilar 
Keywords: Intangible assets;Disclosure index;Financial institutions
Issue Date: 2012
Publisher: Facoltà di Economia dell'Università di Salerno
Citation: Silva, Maria de Lurdes Ribeiro da ; Rodrigues, Ana Maria Gomes ; Muñoz Dueñas, María del Pilar - Disclosure of intangible assets: an empirical study of financial corporations in the Iberian Peninsula. Salerno, 2012
Abstract: The purpose of this paper is to analyse, firstly, to what extent intangible assets in the consolidated accounts of seven Portuguese banks and seven Spanish banks between 2006 and 2009 are disclosed and, secondly, to analyse what the most influential factors are in the above mentioned disclosure. In order to do this, before reviewing the existing literature and on the basis of other studies on this topic, a disclosure index has been created based on the requirements related to the intangible assets as stated in IAS 38. Then, two statistical analyses have been made: a univariate one for each of the explanatory variables and a multivariate one, in which all variables have been analysed. Both analyses led to the conclusion that the disclosure index of intangible assets is 0.96, where the bank dimension and the internationalization degree are the variables that are considered explanatory of the variation of the disclosure index in the regression analysis.
URI: http://hdl.handle.net/10316/21287
ISSN: 1971-5293
Rights: openAccess
Appears in Collections:FEUC- Artigos em Revistas Internacionais

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