Capital intelectual: um estudo nas empresas do setor varejista listadas no guia exame maiores e melhores de capital aberto de 2009.

Abstract

Now a day we are witnessing constant changes in the corporative world. We can notice that the reason behind all those changes is new age, the age of knowledge. Basically this new scenario is composed by information technology and the development of people who create new markets and services. In this context the intangibles assets gained ground and the CI takes the role of great importance as a value aggregator for companies. The retail sector in Brazil has a great economic representativeness mainly through its multichannel distribution which makes intensive use of items that compose the intellectual capital. This case study aimed to investigate, through a qualitative research the way in which the intellectual capital is presented and its demonstrations. To achieve this conventionally were chosen some companies from retails sector in Brazil listed in the "Guia Exame Melhores e Maiores de 2009°, the information was obtained in BOVESPA during the period of 2007 to 2009. Trough the obtained results we can affirm that the presentation of the intellectual capital of companies is significant in the annual and administrative reports where in a direct or indirect way is possible to observe the existence of items that compose the CI. Other conclusion is that the division of the human capital classification was the one with the most part of occurrences, and on top of that, was found that there is no legislation or ruling companies that determines how the items in the CI should be evidenced in the demonstrations. At the end, it appears that there was an increase of information over time.