La decisión de divulgar intangibles a través de una estrategia de triangulación teórica
| Autor: | Dolores Gallardo-Vázquez, Francisca Castilla-Polo |
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| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | Studies of Applied Economics. 26:79-104 |
| ISSN: | 1697-5731 1133-3197 |
| Popis: | We offer an explanatory vision of the decision to disclose information on intangibles We offer an explanatory vision of the decision to disclose information on intangibles, due to the fact that it is an important aspect that seems to be ignored for the literature. The comprehension of why it is disclosed is fundamental to know the scope and the implications that such a decision supposes for the company and for its agents. For that we carry out the analysis of a global theoretical framework able to explain the decision to disclose for the companies. This analysis represents an innovation in the literature. The above mentioned framework will be formed by the combination of Institutional, Stakeholder and Contingent Theories, which will help us to obtain a more complete vision of the decision that occupies us. Equally, we propose to corroborate if our theoretical framework can be an underlying approach of the papers which shape this line of research. This question would validate its use and simultaneously our proposal. In order to achieve our aim, we have to realize a review of the state of the art in the topic and the implications that, related to our theoretical proposition, they represent. |
| Databáze: | OpenAIRE |
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