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Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context

Author

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  • Sandra Rolim Ensslin
  • Fernando Nitz De Carvalho

Abstract

This study investigates whether and how Brazilian companies disclose Intellectual Capital (IC) in their Annual Reports (ARs) and whether this voluntary disclosure behaves in a way similar to that in the international context. The study examines the ARs of the 25 top Brazilian open organisations (Social Capital) listed at BOVESPA (Sao Paulo Stock Exchange) on 31 December 2004. The 'content analysis' technique (Guthrie et al., 1999) was used together with Sveiby's classificatory framework (1997). The study revealed a: high incidence of voluntary IC disclosure in ARs of Brazilian organisations; trend towards disclosure in qualitative (narrative) terms; high frequency of External Capital (EC) as an IC category; similarity in the results obtained both in the Brazilian and the international contexts, particularly as regards similar studies in Australia and Sri Lanka: reporting EC is more in favour in the three contexts with differences regarding the most reported element.

Suggested Citation

  • Sandra Rolim Ensslin & Fernando Nitz De Carvalho, 2007. "Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 4(4/5), pages 478-500.
    • Handle: RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:478-500
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    Citations

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    Cited by:

    1. An, Yi & Davey, Howard & Eggleton, Ian R.C. & Wang, Zhuquan, 2015. "Intellectual capital disclosure and the information gap: Evidence from China," Advances in accounting, Elsevier, vol. 31(2), pages 179-187.
    2. Maria Manuela Martins & Ana Isabel Morais & Helena Isidro & Raul Laureano, 2018. "Intellectual Capital Disclosure: the Portuguese Case," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 9(4), pages 1224-1245, December.
    3. Vandana Mehrotra & Amarjeet Kaur Malhotra & Rashmi Pant, 2018. "Intellectual Capital Disclosure by the Indian Corporate Sector," Global Business Review, International Management Institute, vol. 19(2), pages 376-392, April.

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