Browsing The International Journal of Digital Accounting Research by Author "Mar Molinaro, Cecilio"

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An approach to the measurement of intangible assets in dot com

Serrano Cinca, Carlos; Fuertes Callén, Yolanda; Mar Molinaro, Cecilio (Universidad de Huelva, 2003)

A sample of 40 firms that operate on the Internet is studied to explore ways of identifying and measuring intangible assets in this area of business. The firms meet three conditions: operate on the Internet, have available ...

Now showing items 1-1 of 1

An approach to the measurement of intangible assets in dot com

Serrano Cinca, Carlos; Fuertes Callén, Yolanda; Mar Molinaro, Cecilio (Universidad de Huelva, 2003)

A sample of 40 firms that operate on the Internet is studied to explore ways of identifying and measuring intangible assets in this area of business. The firms meet three conditions: operate on the Internet, have available ...