Análise das informações sobre capital intelectual evidenciadas pelas empresas gaúchas listadas na BM&FBOVESPA

Abstract

The present research paper aimed to analyse the evidenciation of information on intellectual capital by gaucho companies listed on the BM & FBOVESPA. The study was conducted within a temporal space between the years 2004 and 2013. It treats to be a descriptive research of predominantly qualitative character, and performed by querying the accounting and administrative reports of the sample companies. The collected data were selected, codified and tabulated, so that it was used the model idealized by Sveiby (1998).With the organized data and the collected evidences in hands, it was performed the analysis and interpretation of them. It was observed that the levels of evidenciation of the intellectual capital from the studied companies obtained dispersed results, having big disparities at the studied sample during the period to whom the study was proposed. Still as a result, cite up the evolution at the evidenciation levels of the intellectual capital of the companies after the alteration in the brazilian accounting legislation, especially because of the term of Law 11.638/2007 and of CPC 04. Among the different sectors of performance analysed, those companies belonging to the public utility area, were the ones that stood out in levels of evidenciation of the intellectual capital, reaching the highest indices.