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La decisión de divulgar intangibles a través de una estrategia de triangulación teórica


  • CASTILLA-POLO, Francisca

    () (Dpto. Administración de Empresas, Contabilidad y Sociología. UNIVERSIDAD DE JAÉN)


    () (Departamento de Economía Financiera y Contabilidad. UNIVERSIDAD DE EXTREMADURA.)


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. Nos proponemos ofrecer una visión explicativa de la decisión de revelar información sobre intangibles por ser un aspecto que parece ignorarse, a pesar de su trascendencia, por la literatura en la materia. Entender por qué se revela es fundamental para conocer el alcance y las implicaciones que tal decisión supone para la empresa a la par que para sus destinatarios. Para ello acometemos el análisis de un marco teórico global capaz de explicar la decisión de divulgar por las empresas, análisis que representa una novedad en la literatura. Dicho marco quedará conformado por la combinación de las Teorías Institucional, del Stakeholder y Contingente, las cuales nos ayudarán a obtener una visión más completa y aproximada de la decisión que nos ocupa. Igualmente, nos proponemos corroborar si nuestro marco teórico puede encontrarse como enfoque subyacente de los trabajos que conforman esta línea de investigación, cuestión que validaría su uso y a la vez nuestra propuesta. Es por este motivo que hemos partido de realizar una revisión del estado del arte en el tema y de las implicaciones que, con relación a nuestra proposición teórica, representan

Suggested Citation

  • CASTILLA-POLO, Francisca & GALLARDO-VÁZQUEZ, DOLORES, 2008. "La decisión de divulgar intangibles a través de una estrategia de triangulación teórica," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 26, pages 79-104, Agosto.
  • Handle: RePEc:lrk:eeaart:26_2_5

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    References listed on IDEAS

    1. Daniel Dufresne, 2000. "Laguerre Series for Asian and Other Options," Mathematical Finance, Wiley Blackwell, vol. 10(4), pages 407-428.
    2. Robert C. Merton, 2005. "Theory of rational option pricing," World Scientific Book Chapters,in: Theory Of Valuation, chapter 8, pages 229-288 World Scientific Publishing Co. Pte. Ltd..
    3. Hélyette Geman & Marc Yor, 1993. "Bessel Processes, Asian Options, And Perpetuities," Mathematical Finance, Wiley Blackwell, vol. 3(4), pages 349-375.
    4. Kemna, A. G. Z. & Vorst, A. C. F., 1990. "A pricing method for options based on average asset values," Journal of Banking & Finance, Elsevier, vol. 14(1), pages 113-129, March.
    5. Mark Craddock & David Heath & Eckhard Platen, 1999. "Numerical Inversion of Laplace Transforms: A Survey of Techniques with Applications to Derivative Pricing," Research Paper Series 27, Quantitative Finance Research Centre, University of Technology, Sydney.
    6. Black, Fischer & Scholes, Myron S, 1973. "The Pricing of Options and Corporate Liabilities," Journal of Political Economy, University of Chicago Press, vol. 81(3), pages 637-654, May-June.
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    More about this item


    voluntary disclosures; intangible assets; triangulation; economic methodology (B41)/divulgación voluntaria; intangibles; triangulación; metodología económica (B41);

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General


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