Online disclosure of intellectual capital: an analysis of the Iberian banks?
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/11110/1440 |
Resumo: | Based upon an empirical-positivistic methodology, and resorting to the content analysis of the webpages through the application of an innovative index of disclosure based on the European models Intellectus and InCas, built specifically to analyze the disclosure of intellectual capital in the banking sector, we studied the disclosure of intellectual capital of the eighty-six banks operating in Portugal and Spain in 2016. The empirical results revealed that the banks in Portugal and Spain have disclosed an average value of 0.2355 of information on intellectual capital through their webpages in 2016. Relational capital was the component these organizations most disclosed with an average of 0.4529, followed by the disclosure of structural capital, and lastly, human capital. The use of a particular index of disclosure about intellectual capital applied to the singularity of the banking sector that covers two peripheral countries in Southern Europe, reveal to be the most contribute to the literature. |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Online disclosure of intellectual capital: an analysis of the Iberian banks?DisclosureIntellectual CapitalBanksPortugalSpainBased upon an empirical-positivistic methodology, and resorting to the content analysis of the webpages through the application of an innovative index of disclosure based on the European models Intellectus and InCas, built specifically to analyze the disclosure of intellectual capital in the banking sector, we studied the disclosure of intellectual capital of the eighty-six banks operating in Portugal and Spain in 2016. The empirical results revealed that the banks in Portugal and Spain have disclosed an average value of 0.2355 of information on intellectual capital through their webpages in 2016. Relational capital was the component these organizations most disclosed with an average of 0.4529, followed by the disclosure of structural capital, and lastly, human capital. The use of a particular index of disclosure about intellectual capital applied to the singularity of the banking sector that covers two peripheral countries in Southern Europe, reveal to be the most contribute to the literature.EUROPEAN ACCOUNTING AND MANAGEMENT REVIEW2018-10-04T09:30:40Z2018-10-04T09:30:40Z2018-05-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/11110/1440oai:ciencipca.ipca.pt:11110/1440engDOI: 10.26595/eamr.2014.4.2http://hdl.handle.net/11110/1440Silva, LurdesCabrita, Maria do RosárioRodrigues, Ana MariaMuños Dueñas, María del Pilarinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2022-09-05T12:52:52Zoai:ciencipca.ipca.pt:11110/1440Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:01:48.585755Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Online disclosure of intellectual capital: an analysis of the Iberian banks? |
title |
Online disclosure of intellectual capital: an analysis of the Iberian banks? |
spellingShingle |
Online disclosure of intellectual capital: an analysis of the Iberian banks? Silva, Lurdes Disclosure Intellectual Capital Banks Portugal Spain |
title_short |
Online disclosure of intellectual capital: an analysis of the Iberian banks? |
title_full |
Online disclosure of intellectual capital: an analysis of the Iberian banks? |
title_fullStr |
Online disclosure of intellectual capital: an analysis of the Iberian banks? |
title_full_unstemmed |
Online disclosure of intellectual capital: an analysis of the Iberian banks? |
title_sort |
Online disclosure of intellectual capital: an analysis of the Iberian banks? |
author |
Silva, Lurdes |
author_facet |
Silva, Lurdes Cabrita, Maria do Rosário Rodrigues, Ana Maria Muños Dueñas, María del Pilar |
author_role |
author |
author2 |
Cabrita, Maria do Rosário Rodrigues, Ana Maria Muños Dueñas, María del Pilar |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Silva, Lurdes Cabrita, Maria do Rosário Rodrigues, Ana Maria Muños Dueñas, María del Pilar |
dc.subject.por.fl_str_mv |
Disclosure Intellectual Capital Banks Portugal Spain |
topic |
Disclosure Intellectual Capital Banks Portugal Spain |
description |
Based upon an empirical-positivistic methodology, and resorting to the content analysis of the webpages through the application of an innovative index of disclosure based on the European models Intellectus and InCas, built specifically to analyze the disclosure of intellectual capital in the banking sector, we studied the disclosure of intellectual capital of the eighty-six banks operating in Portugal and Spain in 2016. The empirical results revealed that the banks in Portugal and Spain have disclosed an average value of 0.2355 of information on intellectual capital through their webpages in 2016. Relational capital was the component these organizations most disclosed with an average of 0.4529, followed by the disclosure of structural capital, and lastly, human capital. The use of a particular index of disclosure about intellectual capital applied to the singularity of the banking sector that covers two peripheral countries in Southern Europe, reveal to be the most contribute to the literature. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-10-04T09:30:40Z 2018-10-04T09:30:40Z 2018-05-01T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/11110/1440 oai:ciencipca.ipca.pt:11110/1440 |
url |
http://hdl.handle.net/11110/1440 |
identifier_str_mv |
oai:ciencipca.ipca.pt:11110/1440 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
DOI: 10.26595/eamr.2014.4.2 http://hdl.handle.net/11110/1440 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
EUROPEAN ACCOUNTING AND MANAGEMENT REVIEW |
publisher.none.fl_str_mv |
EUROPEAN ACCOUNTING AND MANAGEMENT REVIEW |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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