Abstract
This study investigates whether and how Brazilian companies disclose Intellectual Capital (IC) in their Annual Reports (ARs) and whether this voluntary disclosure behaves in a way similar to that in the international context. The study examines the ARs of the 25 top Brazilian open organisations (Social Capital) listed at BOVESPA (Sao Paulo Stock Exchange) on 31 December 2004. The 'content analysis' technique (Guthrie et al., 1999) was used together with Sveiby's classificatory framework (1997). The study revealed a: high incidence of voluntary IC disclosure in ARs of Brazilian organisations; trend towards disclosure in qualitative (narrative) terms; high frequency of External Capital (EC) as an IC category; similarity in the results obtained both in the Brazilian and the international contexts, particularly as regards similar studies in Australia and Sri Lanka: reporting EC is more in favour in the three contexts with differences regarding the most reported element.
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