<b>Disclosure intellectual capital in business sector information technology and telecommunications sector listed on Bovespa BM & F the years 2007 to 2009</b> - doi: 10.4025/enfoque.v30i1.12124

  • Donizete Reina Universidade Federal de Santa Catarina
  • Jefferson João Miguel Instituto de Ensino Superior da Grande Florianópolis
  • Tatiana Aparecida Tasca Instituto de Ensino Superior da Grande Florianópolis
  • Diane Rossi Maximiano Reina Universidade Federal de Santa Catarina
DOI: https://doi.org/10.4025/enfoque.v30i1.12124
Keywords: Intellectual Capital, Voluntary Disclosure, Adminsitration Report, Information Technology, Telecommunications

Abstract

Intellectual capital has been considered in the literature as a source of knowledge and resources that add value to businesses and individuals. This study analyzes the voluntary disclosure of intellectual capital in companies listed on BOVESPA. The study is descriptive, and uses qualitative content analysis, classification matrix of intellectual capital to Sveiby (1997) and numerical coding Guthrie et al. (1999). The main results are: (i) 92% of companies in the telecommunications industry showed elements of intellectual capital in 2007 in the information technology sector in 2007 was 78% and between 2008 and 2009 this percentage increased to 87 5%, (ii) the form of disclosure that prevailed was the narrative, and (iii) the element retained most favorable contract disclosure in 2007 and 2008 element management process was 40%, and (iv) the category of Foreign capital was the most represented elements between the two sectors.

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Published
2011-08-12
How to Cite
Reina, D., Miguel, J. J., Tasca, T. A., & Reina, D. R. M. (2011). <b>Disclosure intellectual capital in business sector information technology and telecommunications sector listed on Bovespa BM & F the years 2007 to 2009</b&gt; - doi: 10.4025/enfoque.v30i1.12124. Enfoque: Reflexão Contábil, 30(1), 63-82. https://doi.org/10.4025/enfoque.v30i1.12124
Issue
Vol 30 No 1 (2011)
Section
Original Articles

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