2021. vol. 17, núm. 2
Summary
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Non-financial information in IBEX 35: Comparison of voluntary vs compulsory elaboration and assurance
(OmniaScience, 2021-12)
Article
Open AccessPurpose: Large companies are used to elaborating and verifying non-financial information voluntarily. InSpain, it is compulsorily required after Law 11/2018. These new compulsory requirements have led us tostudy how the ... -
Intangible assets and business results of large companies
(OmniaScience, 2021-12)
Article
Open AccessPurpose: To analyze the main types of intangible assets as sources of economic and social outcomes inlarge corporations.Design/methodology: We create a sample of large corporations with data from two secondarydatabases: ... -
Identifying the determinants of individual scientific performance: A perspective focused on AMO theory
(OmniaScience, 2021-12)
Article
Open AccessPurpose: The aim of this study is to empirically analyse how motivation and the opportunity toinvestigate enhance the direct relation between the researcher’s human capital and individual scientific performance. ... -
To hoard or to share?: strategic management of knowledge and ICTS in complex economic systems
(OmniaScience, 2021-12)
Article
Open AccessPurpose: The purpose of this paper is to achieve a better understanding of the effects of strategic decisions related to the management of knowledge taken by organizations in complex economic systems. These effects are ...