A divulgação do capital intelectual: evidências das empresas do PSI

• Autor(a) principal: Cardoso, Iolanda Maria Rodrigues
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/21359
• topic: Capital intelectual; Divulgação; PSI; Qualidade e extensão; Intellectual capital; Disclosure; Quality and extent; Contabilidade

In general, the main role of a company is to create value through the production of goods and services, thus generating profit for its owners, and well-being for society. However, social pressures, globalization, and even political issues have led to a change in organizations' view of how they can develop and disseminate their value. Thus, the concept of intellectual capital emerged, and consequently the various issues associated with its disclosure. The main purpose of this research is to analyse the extent and quality of ICD in PSI listed companies, between 2016 and 2020, and, for this purpose, the sustainability reports or integrated reports were analysed. In this direction, it was outlined three research question to help the accomplish the main purpose of the study and, we verified that, either with the implementation of the Decree-Law nº89/2017, or the pandemic crisis, there are no significant differences the ICD of the PSI companies. We also verify that there is an increase, although not accentuated, in the extension and quality indices at five years. The complementary objective, which aims to determine the effect of certain variables on the ICD quality index, namely company size, the number of members on the BD, the proportion of women on the BD and financial performance. Thus, we conclude that all variables have a positive impact on the quality of the information disclosed about the IC, although this impact is not significant for the proportion of women on the BD. The methodology is based, regarding the development of the extension and quality indexes, on content analysis and subsequent quantitative treatment. To test the hypotheses concerning the complementary objective of this dissertation, we used the statistical method of the multiple linear regression model. In theoretical terms, this study allows us to conclude that in the PSI listed companies there is a good level of extent of disclosure, although the quality of the information disclosed still falls short of the extent index. In practical terms, it contributes to a better understanding of the indicators that raise more disclosure interest to PSI companies in their reports. However, the small size of the sample used is the main limitation of this research, so that the evidence obtained should not be generalized to the whole Portuguese business fabric.