Intellectual capital and financial reporting in Chile and the United States: Empirical study of listed companies of the Santiago de Chile and New York Stock Exchange

Abstract:

For companies listed on the Santiago Stock Exchange of Chile under the IPSA indicator and those of the New York Stock Exchange-NYSE, the relationship between the hidden value and the value of intangible assets is determined through the disclosure of related information. with the elements of CI, presented in the annual accounts for the period 2013-2016. The results show the absence of significant correlations in the United States, while in Chile correlations do exist.

Año de publicación:

2019

Keywords:

• Disclosure of information
• Intellectual Capital

Fuente:

scopus