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dc.contributor.advisorTinoco, João Eduardo Prudêncio
dc.contributor.authorManganeli, Marineiva Teresinha de Melo
dc.date.accessioned2015-06-24T13:34:21Z
dc.date.accessioned2022-09-22T19:14:04Z
dc.date.available2015-06-24T13:34:21Z
dc.date.available2022-09-22T19:14:04Z
dc.date.issued2014-02-27
dc.identifier.urihttps://hdl.handle.net/20.500.12032/58485
dc.description.abstractThis study aims at analyzing the content from the disclosure of voluntary information about Intellectual Capital published on the reports of business administration of companies listed on the corporate governance ranking of BM & FBovespa and Traditional Market companies for the years 2006, 2009 and 2012. The analyzis covers categories of human capital, organizational structural capital, technological organizational capital, business relational capital and social relational capital, including their subcategories, considering the classification proposed by Macagnan (2009). The research is of applied nature and descriptive in its objective, quantitative approach to the problem and a technical procedure. The analysis was developed using the technique of content analysis with the support of the Sphinx 5.1 software, producing factor maps based on the frequency of sentences that match the categories and subcategories. The data reveal a full disclosure of 4,662 sentences, with higher amounts shown in reports of companies in the new market listing (level 1), followed by the traditional market (level 2). Besides, there is a relevant concentration of declarative sentences, followed by monetary quantitative, predominating the good news, it means, those that attribute credit to the company. The categories with the greatest frequency of disclosed sentences are business relational capital and human capital, followed by the subcategories of basic strategic field and new market openings.en
dc.description.sponsorshipNenhumapt_BR
dc.languagept_BRpt_BR
dc.publisherUniversidade do Vale do Rio dos Sinospt_BR
dc.rightsopenAccesspt_BR
dc.subjectEvidenciaçãopt_BR
dc.subjectDisclosureen
dc.titleAnálise de conteúdo da evidenciação de capital intelectual em relatórios da administração de empresas listadas na BM&FBOVESPApt_BR
dc.typeDissertaçãopt_BR


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