Conformidade no reconhecimento de ativos intangíveis: um estudo na perspectiva da teoria institucional

This study aimed to analyze the compliance of a group of brazilian companies to the required standards for the accounting recognition of intangible assets, from the point of view of institutional theory. This is the descriptive study of qualitative and quantitative evidence that basically involved t...

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Bibliographic Details
Main Authors: Bianca Bigolin Liszbinski, Clóvis Antônio Kronbauer, Clea Beatriz Macagnan, Tiago Zardin Patias
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2014-01-01
Series:Revista Contemporânea de Contabilidade
Online Access:http://www.redalyc.org/articulo.oa?id=76232903006