Oliveira, Lídia; Lima Rodrigues, Lúcia; Craig, Russell - In: Journal of Human Resource Costing & Accounting 10 (2006) 1, pp. 11-33
Purpose – This paper seeks to identify factors that influence the voluntary disclosure of intangibles information in annual reports of Portuguese listed companies. Design/methodology/approach – An index of the voluntary disclosure of intangibles is constructed based on analysis of the...
