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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Formato: | Artículo (Article) |
Lenguaje: | Español (Spanish) |
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Facultad de Contaduría Pública
2021
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Acceso en línea: | https://revistas.uexternado.edu.co/index.php/contad/article/view/7281 |