The use of intellectual capital information in investment decisions
作者： Emma García-Meca , Isabel Martínez
DOI: 10.1016/J.INTACC.2006.12.003
关键词: Capital adequacy ratio 、 Physical capital 、 Economic capital 、 Cost of capital 、 Individual capital 、 Capital employed 、 Finance 、 Financial capital 、 Intellectual capital 、 Business
摘要: … This study of a sample of analyst reports on large, listed Spanish companies provides some evidence on the question. Analysts usually report information regarding a company's strategy…
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