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https://hdl.handle.net/10316/21287
Título: | Disclosure of intangible assets: an empirical study of financial corporations in the Iberian Peninsula | Autor: | Silva, Maria de Lurdes Ribeiro da Rodrigues, Ana Maria Gomes Muñoz Dueñas, María del Pilar |
Palavras-chave: | Intangible assets; Disclosure index; Financial institutions | Data: | 2012 | Editora: | Facoltà di Economia dell'Università di Salerno | Citação: | 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 | Título da revista, periódico, livro ou evento: | Esperienze d'Impresa | Volume: | 1 | Local de edição ou do evento: | Salerno | Resumo: | 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: | https://hdl.handle.net/10316/21287 | ISSN: | 1971-5293 | Direitos: | openAccess |
Aparece nas coleções: | FEUC- Artigos em Revistas Internacionais |
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Disclosure of Intangible Assets an empirical study of financial corporations in the Iberian Peninsula.pdf | 241.54 kB | Adobe PDF | Ver/Abrir |
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