Purpose – This paper seeks to identify factors that influence the voluntary disclosure of intangibles information in annual reports of Portuguese listed companies. Design/methodology/approach – An index of the voluntary disclosure of intangibles is constructed based on analysis of the...

Purpose – The purpose of this paper is to analyse voluntary disclosures of intellectual capital (IC) items in the sustainability reports of Portuguese companies. The paper aims to highlight the level, pattern and determinants of IC disclosures in those sustainability reports; and the potential...

São vários os autores (Wallman, 1995, Cañibano, Ayso e Sánchez, 1999; Lev e Zarowin, 1999;etc.) que se mostram preocupados com o facto da contabilidade e o relato financeiro não estarem a acompanhar as rápidas mudanças do mundo empresarial. A existência de elementos intangíveis que não são...