Using a sample of Spanish tourism small and medium-sized firms, we have tested the impact of family control, publicly-available information and tangibility on financial structure, providing a multi-theoretical model that ...

Investors increasingly demand information on intangible assets in a context where these assets are related to superior economic performance and shareholder value generation. The fact that they are not accounted for often ...

Investors increasingly demand information on intangible assets in a context where these assets are related to superior economic performance and shareholder value generation. The fact that they are not accounted for often ...

Purpose: To analyze the main types of intangible assets as sources of economic and social outcomes in large corporations. Design/methodology: We create a sample of large corporations with data from two secondary databases: ...

The main objective is establish an appropriate methodology for develop pan intervention proposal in propriety of patrimonial value. The methodology takes as a beginning the clear knowledge of the factors that shows in a ...