Open AccessNon-financial information in IBEX35: Comparison of voluntary vs compulsory elaboration and assurance
Author(s) -
Esther Ortiz Martínez,
Iryna Didychuk
Publication year - 2021
Publication title -
intangiblecapital/intangible capital
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.246
H-Index - 14
eISSN - 2014-3214
pISSN - 1697-9818
DOI - 10.3926/ic.1758
Subject(s) - audit , accounting , business , originality , sample (material) , voluntary disclosure , descriptive statistics , finance , political science , law , chemistry , statistics , mathematics , chromatography , creativity