INTELLECTUAL CAPITAL AND ITS LEVEL OF DISCLOSURE IN BRAZILIAN BANKS LISTED ON THE BM & FBOVESPA
Os bancos constituem uma parte fundamental da economia e são considerados entre os principais agentes prestadores de serviços da sociedade moderna. O presente estudo objetivou avaliar de forma qualitativa como o Capital Intelectual é evidenciado nas empresas do setor bancário brasileiro, as demonstrações contábeis, o nível de evidenciação dos componentes do capital intelectual composto pelo, capital humano, estrutural e relacional, além de identificar quais dos grupos as empresas demonstram maior nível de evidenciação. Foram escolhidos os bancos brasileiros listados na BM&FBOVESPA entre os anos 2012 a 2016. A pesquisa é caracterizada como documental bibliográfica e descritiva. O método utilizado é o qualitativo. Conclui-se, por meio dos resultados obtidos que os itens relacionados ao Capital Relacional possuem o maior número de ocorrências de forma unânime e sem exceção dentre os bancos analisados; em segundo, aparecem os itens do Capital Estrutural e por último os itens de Capital Humano, em número de ocorrências e evidenciações, nos períodos estudados. Outra conclusão encontrada é que o item do CH, “Benefícios além dos exigidos por lei”, do CE “Patentes, direitos autorais” e do CR “Operações estruturadas com clientes”, são os mais evidenciados.
Banks form a fundamental part of the economy and are considered among the main service providers of modern society. The present study aimed at qualitatively assessing how Intellectual Capital is evidenced in Brazilian banking sector companies, the accounting statements, the level of disclosure of the components of intellectual capital composed of human, structural and relational capital, as well as identifying which of the groups companies demonstrate a greater level of disclosure. The Brazilian banks listed on BM & FBOVESPA between 2012 and 2016 were chosen. The research is characterized as bibliographic and descriptive documentary. The method used is qualitative. It is concluded, through the results obtained, that the items related to Relational Capital have the largest number of occurrences unanimously and without exception among the analyzed banks; in second, the items of Structural Capital appear and finally the items of Human Capital, in number of occurrences and evidences, in the studied periods. Another conclusion is that the CH item, "Benefits beyond those required by law", of the CE "Patents, copyrights" and the CR "Structured transactions with customers", are the most evidenced.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
DECLARATION OF ASSIGNMENT AND TRANSFER OF PATRIMONIAL RIGHTS ON ARTICLE PUBLISHED IN THE CIKI PROCEEDINGS AND AUTHORIZATION FOR PUBLICATION
The AUTHOR, according to the law n. 9.610 of February 19th, 1998, hereby declares to whomsoever may concern, that it assigns and transfers, in a universal, definitive, irreversible, exclusive and gratuitous manner, all of its author's economic rights on the article submitted to the International Congress of Knowledge and Innovation - ciki.
The AUTHOR guarantees:
- That the article is original, except for the citations of other published works, provided that the limitations expressed in articles 46 and 47 of Law 9.610 of February 19, 1998 are observed;
- That the article does not contain any slanderous or defamatory statements and does not infringe any intellectual, commercial or industrial property rights of any third parties;
- To promptly compensate the International Congress of Knowledge and Innovation - ciKi for any indemnities, losses or expenses arising from the breach of the guarantees expressed in paragraphs 1 and 2, above.
With this assignment and transfer of the patrimonial rights referring to the author's right, the International Congress of Knowledge and Innovation - ciKi and its successors are free of any copyright payment to the AUTHOR or to their heirs or successors.
The AUTHOR further declares that the International Congress of Knowledge and Innovation - ciKi is fully authorized to use this article, in whole or in part, edited or complete, in Portuguese and in all other languages, in print, in Electronic means, internet, for commercial purposes or not, including distributing, adapting, creating derivative works, assigning rights to third parties in Brazil and / or abroad, including but not limited to: teaching, study and research; publication and dissemination; quote; use in general telecommunication means; audiovisual use in general, including all existing or future digital technologies, capable of storing and reproducing data.
The AUTHOR has guaranteed the moral rights over his article, including the binding of his name as author of the article object of this transfer.
The AUTHOR must always make a written request to the International Congress of Knowledge and Innovation - ciKi, when he intends to use his article, and is obliged to always insert the credit in the original publication, citing the bibliographic reference, complete and legible.