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...
Main Authors: | , , , |
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Format: | Article |
Language: | Portuguese |
Published: |
Universidade Federal de Santa Catarina
2014-01-01
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Series: | Revista Contemporânea de Contabilidade |
Online Access: | http://www.redalyc.org/articulo.oa?id=76232903006 |