Intangible Capital

Intangible Capital is an open access scientific journal that publishes theoretical or empirical peer-reviewed articles, which contribute to advance the understanding of phenomena related with all aspects of management and organizational behavior, approached from the perspectives of intellectual capital, strategic management, human resource management, applied psychology, education, IT, supply chain management, accounting...



Special Issue: Printed edition of Intangible Capital Vol 12, No. 1 (2016) - VI Congrés Català de Comptabilitat i Direcció


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Vol 12, No 1 (2016): VI Congrés Català de Comptabilitat i Direcció

Table of Contents


An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange PDF[en]
Jose Luis Gallizo, Ramon Saladrigues 1-16
In search of financial sufficiency in the Spanish public university: From financing to the cost control and cost management PDF[es]
Santiago Aguilà 17-50
Bibliometric analysis of the international literature on open innovation and absorptive capacity PDF[cat]
Elies Seguí-Mas, Elisa Signes-Pérez, Faustino Sarrión-Viñes, Joaquín Alegre Vidal 51-72
The recognition of public goods: The case of Portuguese municipalities PDF[es]
Susana Catarino Rua 73-94
Entrepreneurship and business survival in times of crisis: The case of Barcelona PDF[es]
Marian Buil Fabregá, Alfredo Rocafort Nicolau 95-120
Electronic companies with high growth potential: Financial position to future challenges PDF[es]
Nuria Arimany-Serrat, Queralt Aymerich Tarrés, Xavier Ferràs Hernández 121-146
Impact of service quality on competitiveness and profitability: The hotel industry in the Catalan coast PDF[es]
Juan Pedro Aznar, Llorenc Bagur, Alba Rocafort 147-166
Estrategia corporativa en el ámbito de la sostenibilidad PDF[es]
Carlos H. Hurtado Jaramillo, Nuria Arimany-Serrat, Xavier Ferràs Hernández, Dulcinea Mejide 167-197
Do Catalan private hospitals enjoy financial health? PDF[cat]
Judit Creixans Tenas, Nuria Arimany-Serrat 198-222
The Spanish company in China: Entry forms and barriers to internationalization PDF[es]
Àngels Niñerola, Maria-Victoria Sanchez-Rebull 223-245
Scientific production in the field of academic spin-off: A bibliometric analysis PDF[cat]
Elies Seguí-Mas, Faustino Sarrión-Viñes, Guillermina Tormo-Carbó, Víctor Oltra 246-267
Economic and Financial Analysis of Rioja wine sector PDF[es]
Nuria Arimany-Serrat, Àngels Farreras, Joaquim Rabaseda 268-294
How much corporate taxes are paying Catalan family firms? Analysis of accrued and effective tax rates PDF[cat]
Laura Sánchez Pulido, Jordi Moreno 295-318
Self-perception of ethical behaviour: The case of listed Spanish companies PDF[en]
Maria José García López, Oriol Amat, Alfredo Rocafort 319-335
The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development PDF[en]
Jordi Morros 336-356
Effect of internal controls on credit risk among listed Spanish banks PDF[en]
Ellis Kofi Akwaa-Sekyi, Jordi Moreno Gené 357-389

Creative Commons License

This work is licensed under a Creative Commons Attribution 3.0 Unported License

Intangible Capital, 2004-2016

Online ISSN: 1697-9818; Print ISSN: 2014-3214; DL: B-33375-2004

Publisher: OmniaScience