Evidencing of intellectual capital in the Reports Issued by the Administration of banks listed on BM&FBovespa

Abstract

The study assesses the release of information about intellectual capital in the reports issued by the administration of companies in the Brazilian banking sector listed on BM&FBOVESPA, in order to identify whether the banks listed in the three different segments possess greater level of disclosure than the ones listed on the traditional market. The study was conducted through documental analysis of the 2009 Administration Reports from a sample of banks. Content Analysis was used in order to characterize the disclosed intellectual capital information. The results demonstrate that the external capital category was the most evidenced; the evidencing which predominates is of narrative nature; there is no statistically significant difference between the averages of information disclosure of intellectual capital in the banks in the different listed segments assessed, which refuted the tested hypothesis.