Evidenciação voluntária do capital intelectual: um estudo nos relatórios da administração dos bancos listados na BM&FBOVESPA entre os anos de 2011 a 2014.

Abstract

Accounting aims to provide information useful to its external users, so that they can identify, through the analysis of financial reports, the actual situation of a company. It is assumed that the information disclosed in the Management Reports facilitate decision-making by investors, since reports are considered less technical information and accessible language. In this context, it is believed that greater disclosure of information concerning the intellectual capital the companies can come to win over investors. It is noteworthy that although the information on intellectual capital are voluntary, must be relevant, reliable and transparent in order to generate credibility, increasing the confidence of shareholders and future investors. As for the aspects related to disclosure of intellectual capital, research aims to analyze the elements of intellectual capital voluntarily disclosed in the Financial Institutions Management Reports in the 2011-2014 period . For this study, we worked with financial institutions, the sample is composed of 12 banks listed in different levels of Corporate Governance of Bovespa. In this perspective, the methodology used to achieve the proposed objective was to perform a descriptive study with a view to clarifying the disclosure of intellectual capital. The approach to the problem was carried out in a qualitative way because it seeks to understand, classify and interpret the data obtained. The results showed that: (i) a 57% incidence of voluntary disclosure of intellectual capital in the reports of the banks by the average of the four years analyzed; (Ii) the elements that had higher disclosure rate was 98% Financial Relations and Management Philosophy with 96%; with predominance of disclosure in the form of narrative sentence in the analyzed years; (Iii) increase disclosure elements of intellectual capital in comparison over the four years and (iv) internal capital and external capital as most representative categories of the years analyzed.