Determinants of the disclosure of information of intellectual capital: study of banks in Portugal

• Autor(a) principal: Silva, Lurdes
• Data de Publicação: 2014
• Outros Autores: Rodrigues, Ana Maria, Muñoz, María del Pilar
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/55444
• topic: Divulgação. Capital intelectual. Determinantes. Bancos. Portugal.; Disclosure. Intellectual Capital. Determinants. Banks. Portugal

This study aims to analyze the determinants of disclosure of information of intellectual capital in the banks operating in Portugal, in 2010 and 2011. This analysis also includes the disclosure on the components of intellectual capital: human capital, structural capital, and relational capital, obtaining data from these entities` annual reports and on the Web pages of these entities in this period. The results revealed the organization size and the board size as determinants of disclosure of information of the intellectual capital, both in the annual reports and Webpages. The economic and financial variables of profitability, efficiency and solvency, is not presented, in multivariate analysis, as factors that determine the disclosure of information about intellectual capital by banks in Portugal. It should be noted, however, that in a univariate perspective, the solvency presents levels of statistically significant association with the disclosure of information, revealing that banks with less solvency disclose more information about its intellectual capital.