.../licences/by/4.0/legalcode Business ethics Corporate social responsibility Voluntary disclosure Intellectual capital Transparency Fair value National Research University Higher School of Economics (HSE) The empirical evidence emerging from the research has demonstrated...

... Intangible assets Fair value Goodwill accounting Financial reporting Accounting standards Italy The main purpose of accounting is to provide a representation of the firm, which, although being conventional, reflects its actual structure at best, and particularly its value creation sources...