The Financial Accounting impedes the registration on behalf of the information on the intangible of the different companies. To attenuate this situation, many companies offer voluntary data on them in the accounting documentation. This work analyzes the voluntary information of…

The present paper shows the information importance in the firms as strategy of competitive advantage, using as signaling tool the Internet. The first part focuses on information role in the finance management and strategy as competitive factors. The second part…

The aim of this text is to demonstrate the nature of the process of industrial change taking place in the Teruel economy during the period 1992-1998. The text forms part of a research project centred on pinpointing the most dynamic…

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 referred to as PGC-2007) and the…

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 the process of developing their ability to identify,…