A Evidenciação Voluntária do capital Intelectual: um Estudo Revisionista do Contexto Internacional

Abstract

   This paper presents some results from an investigation into the status quo of research on disclosure of Intellectual Capital (IC) within the international context. The investigation is carried out by analyzing a sample of twenty (20) empirical studies between the period 2000 and 2005, and the purpose of this is to verify how researchers are mapping IC disclosure practices in companies. Asurvey of the methodology used, the identification of the examined variables and a description of the disclosure practices are highlighted. Next, a comparative analysis of the studies is carried out in order to establish the theoretical and methodological frameworks in the area as they manifest themselves according to their review. The results point out to (i) a tendency to replicate studies based on the technique of “content analysis” adapted by Guthrie and Petty (2000); (ii) a tendency to accept the classification framework by Sveiby (1997) as regards IC categories and constituent elements.