摘要：The articles presented in this issue of Intangible Capital are included in of the set contributions that were submitted for the consideration of those attending the VIII ACCID Congress and APC Conference: new times, new opportunities, which held at the IQS School of Management on June 6-7, 2019, with a participation of more than 600 academics and professionals. Of the papers submitted, a total of three have been selected, which examine difference topics that are included in various disciplines involved in the general field of Accounting (Non-financial Information and Sustainability, Costs and Educations, Financial Information, Business Success and Failure, Solvency and Family Business, Sector Analysis, Accounting History, Recognition and Measurement Standards and Free Cash Flow). In each case, the work is the product of the efforts of one or more authors. All are employed by universities in Catalonia or other European universities.
