CAPITAL INTELECTUAL: PRÁCTICAS DE DIFUSIÓN DE LA INFORMACIÓN EN COMPAÑÍAS PORTUGUESAS
DOI:
https://doi.org/10.4270/ruc.20139Palabras clave:
capital intelectual, la difusión de información, análisis de contenidoResumen
Una de las principales razones de esta diferencia parece ser la dificultad de reconocimiento y medición del capital intelectual. Esto también incluye, intangibles que no son reconocidos por no cumplieren con los requisitos del normativo aplicable, todavía crean valor. De ahí la importancia de la divulgación. El objetivo principal de este estudio es analizar las practicas y los determinantes de la divulgación de información sobre capital intelectual pelas organizaciones en la muestra. También destacar el papel de la teoría en un intento de explicar la revelación voluntaria de información. Usamos el análisis de contenido para recopilar datos sobre el capital intelectual. Pusimos a prueba la relación entre el tamaño, sector, edad y la proporción de deuda y el nivel de difusión de información de cada organización sobre capital intelectual y sus componentes (capital humano, capital estructural y capital relacional). Se aplicó la regresión logística para validar las hipótesis. En base en una muestra de catorce compañías cotizadas en Euronext Lisboa en 2009, encontramos, en la mayoría de los casos, la señal positiva de las relaciones entre las variables explicativas y explicadas. Sin embargo, se ha encontrado un reducido número de relaciones estadísticamente significativas. Todavía, a través de los resultados del análisis de contenido, se encontró que las organizaciones bajo estudio demuestran la importancia dada a la información sobre capital intelectual.
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