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Disclosure of intangible assets: an empirical study of financial corporations i...

The purpose of this paper is to analyse, firstly, to what extent intangible assets in the consolidated accounts of seven Portuguese banks and seven Spanish banks between 2006 and 2009 are disclosed and, secondly, to analyse what the most influential factors are in the above mentioned disclosure. In order to do this, before reviewing the existing literature and on the basis of other studies on this topic, a disc...

Knowlege management systems and performance analysis in electronic business models

Specific intangible assets in the air transportation sector: a theoretical cons...

This paper focuses on the importance of intangible assets in the entire value creation process. Based on the Portuguese airlines companies, the paper presents a theoretical framework approach about intangible assets identification and valuation for the air transportation sector as a whole. It is now irrefutable that a new perspective has replaced traditional value chains, based on the linear activities alignmen...

O goodwill nas contas consolidadas : uma análise dos grupos não financeiros por...

Esta tese centrou-se na problemática da informação contabilística fornecida pelo grupo de sociedades, enquanto sujeito económico e social da maior importância no quadro do movimento geral da concentração de empresas que se vive neste século e, onde estes desempenham um papel chave e são assumidos como uma forma revolucionária de organização da empresa moderna. As operações de concentração empresarial têm vindo ...