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Autor:
Anaya, Fatima Ezzahra
Publikováno v:
International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 2 No. 3 (2021): May; 322-338
This paper provides a partial overview of the concept related to Intangible assets or intellectual capital and the concept of corporate value creation as well as a synthesis of the studies that have contributed to the discussion of the relationship b