VOLUNTARY DISCLOSURE OF INTELLECTUAL CAPITAL IN THE ADMINISTRATION REPORTS OF NEW MARKET COMPANIES IN 2006
This study reports on voluntary disclosure of Intellectual Capital (IC) elements in the Administration Reports (ARs) of the thirty largest open companies (social capital) classified in the New Market and listed on BOVESPA in 12/31/2006. The result of the content analysis revealed that: 93% of the co...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2009 |
| País: | Brasil |
| Institución: | Universidade Federal do Rio Grande do Sul (UFRGS) |
| Repositorio: | ConTexto |
| Idioma: | portugués |
| OAI Identifier: | oai:seer.ufrgs.br:article/11328 |
| Acceso en línea: | https://seer.ufrgs.br/index.php/ConTexto/article/view/11328 |
| Access Level: | acceso abierto |
| Palabra clave: | Intellectual capital. Voluntary disclosure. Brazilian new market companies. Capital intelectual. Evidenciação voluntária. Empresas brasileiras do novo mercado. |
| Sumario: | This study reports on voluntary disclosure of Intellectual Capital (IC) elements in the Administration Reports (ARs) of the thirty largest open companies (social capital) classified in the New Market and listed on BOVESPA in 12/31/2006. The result of the content analysis revealed that: 93% of the companies disclose IC elements; among the most frequently disclosed elements are Management processes, Management philosophy, and Clients (90%, 73%, and 70%, respectively). Additionally, the Internal Capital category yielded the highest disclosure rates (41%), followed by External Capital (34%) and Human Capital (25%). SABESP was the company that revealed the most IC elements (16), and narratives predominated as the means used to disclose this information. |
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