Now showing items 1-3 of 3

    • Importance of intellectual capital disclosure in Spanish universities 

      Ramírez Córcoles, Yolanda (Intangible Capital, 2013-11)
      Article
      Open Access
      Purpose: The increasing social concern about establishing procedures of accountability and ensuring information transparency in public universities prompted us to raise the need to disclose information on their intellectual ...
    • Intellectual capital management and reporting in European higher education institutions 

      Ramírez Córcoles, Yolanda (Intangible Capital, 2013-04)
      Article
      Open Access
      Purpose: This paper analyses the importance of intellectual capital management as instruments to face the new challenges in European universities. The aim of this paper is to provide assistance initiating universities in ...
    • Towards the convergence of accounting treatment for intangible assets 

      Ramírez Córcoles, Yolanda (Intangible Capital, 2010-04)
      Article
      Open Access
      This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on ...