Ensslin, Sandra Rolim; Carvalho, Fernando Nitz De - In: International Journal of Accounting, Auditing and … 4 (2007) 4/5, pp. 478-500
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...
