Intelectual capital voluntary evidence: a study with novo mercado companies

Authors

DOI:

https://doi.org/10.5965/2316419009142020069

Keywords:

Intellectual Capital, Voluntary Disclosure, New Market

Abstract

The study aims to investigate the elements of voluntary disclosure of Intellectual Capital (CI) extracted from Management Reports (RAs) and to identify the frequency of such disclosure. The sample includes 05 companies listed on B3 (Brazil, Bolsa, Balcão) by the Novo Mercado segment. The research is characterized by its descriptive nature, the technical procedure adopted was the documentary research and the interpretation of the ARs had a quantitative and qualitative approach. The following results were observed: 100% of the sample companies showed CI elements; elements such as Education (40%) and Distribution Channel (21.62%) were highlighted in the frequency of disclosure. The most representative category was External Capital (36%). The company JBS S.A. was the company with the highest number of IC elements disclosed (31). In the comparison made with previous researches, there was an increase in disclosure, a greater concern was identified by companies in relation to the disclosure of IC. The study reinforces the idea about the difficulty of quantifying and measuring intellectual capital and also contributed to companies taking a new stance in relation to the treatment of intellectual capital.

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Author Biographies

Igor Pereira da Luz, Estácio de Sá College, Estácio, Brazil.

PhD in Accounting from the Santa Catarina Federal University, UFSC, Brazil.

Has a Master’s degree in Accounting from the Santa Catarina Federal University, UFSC, Brazil.

Specialist in Higher Education Teaching from the Northern Paraná University, UNOPAR, Brazil.

Graduated in Accounting Sciences at the Ponta Grossa State University, UEPG, Brazil.

Rodrigo Rengel, Federal University of Santa Catarina, UFSC, Brazil.

PhD in Accounting from the Santa Catarina Federal University, UFSC, Brazil.

Has a Master’s degree in Accounting from the Santa Catarina Federal University, UFSC, Brazil.

Graduated in Accounting Sciences at the Santa Catarina State University, UDESC, Brazil

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Published

2020-08-12

How to Cite

Gomes, L. H. R. R., Luz, I. P. da, & Rengel, R. (2020). Intelectual capital voluntary evidence: a study with novo mercado companies. Revista Brasileira De Contabilidade E Gestão, 9(16), 069–081. https://doi.org/10.5965/2316419009142020069

Issue

Vol. 9 No. 16 (2020)

Section

Articles

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