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标题：Evidenciação do capital intelectual em empresas do setor de tecnologia da informação e do setor de telecomunicações listadas na BM&FBovespa nos anos de 2007 a 2009 - doi: 10.4025/enfoque.v30i1.12124
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作者：Donizete Reina ; Jefferson João Miguel ; Tatiana Aparecida Tasca 等
期刊名称：Enfoque: Reflexão Contábil
印刷版ISSN：1984-882X
出版年度：2011
卷号：30
期号：1
页码：63-82
DOI：10.4025/enfoque.v30i1.12124
语种：Portuguese
出版社：Universidade Estadual de Maringá
摘要：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.
其他摘要：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.
关键词：Intellectual Capital;Voluntary Disclosure;Adminsitration Report;Information Technology;Telecommunications;Capital Intelectual. Evidenciação Voluntária;Relatório da Administração;Tecnologia da Informação;Telecomunicações
其他关键词：Intellectual Capital; Voluntary Disclosure; Adminsitration Report; Information Technology; Telecommunications