Espinosa, Germán López; Iñiguez, Raúl - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2003
In the international context there are currently important differences in theaccounting rules that the firms must apply to intangible assets. In Spain the accountingfor intangibles and their recognition in the balance sheet is restrictive. The objective ofthis study is to test if the recognized...