The new technologies in the intellectual capital disclosure: analysis in Colombian universities

The study determined the extent and nature of the intellectual capital (IC) disclosed by Colombian universities in their management reports and websites. A content analysis and index of disclosure of IC was used. By means of parametric tests of comparison of population means, the existence of differ...

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Detalles Bibliográficos
Autor Principal: Católico Segura, Diego Fernando
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Facultad de Contaduría Pública 2021
Acceso en línea:https://revistas.uexternado.edu.co/index.php/contad/article/view/7281