Article 5, Volume 4 Issue 2

Online disclosure of intellectual capital: an analysis of the Iberian banks?

Author

Maria de Lurdes Ribeiro da Silva – (Higher Management School, Polytechnic Institute of Cávado and Ave)

Maria do Rosário Meireles Ferreira Cabrita – (UNIDEMI, Department of Mechanical and Industrial Engineering, Faculty of Science and Technology, FCT, Universidade Nova de Lisboa)

Ana Maria Gomes Rodrigues – (Faculty of Economy, Universidade de Coimbra)

María del Pilar Muñoz Dueñas – (Faculty of Economic Sciences and Business, Universidade de Vigo)

Received February 5, 2018; accepted March 6, 2018.

Abstract

Based upon an empirical-positivistic methodology, and resorting to the content analysis of the webpages through the application of an innovative index of disclosure based on the European models Intellectus and InCas, built specifically to analyze the disclosure of intellectual capital in the banking sector, we studied the disclosure of intellectual capital of the eighty-six banks operating in Portugal and Spain in 2016.  The empirical results revealed that the banks in Portugal and Spain have disclosed an average value of 0.2355 of information on intellectual capital through their webpages in 2016. Relational capital was the component these organizations most disclosed with an average of 0.4529, followed by the disclosure of structural capital, and lastly, human capital. The use of a particular index of disclosure about intellectual capital applied to the singularity of the banking sector that covers two peripheral countries in Southern Europe, reveal to be the most contribute to the literature.

Basado en una metodología empírica-positivista, y recurriendo al análisis de contenido de las páginas web mediante la aplicación de un índice innovador de divulgación basado en los modelos europeos Intellectus e InCas, construido específicamente para analizar la divulgación del capital intelectual en el sector bancario, estudió la divulgación de capital intelectual de los ochenta y seis bancos que operan en Portugal y España en 2016. Los resultados empíricos revelaron que los bancos en Portugal y España han revelado un valor promedio de 0.2355 de información sobre capital intelectual a través de sus páginas web en 2016. El capital relacional fue el componente que estas organizaciones divulgaron con un promedio de 0.4529, seguido de la divulgación del capital estructural y, por último, del capital humano. El uso de un índice particular de divulgación sobre el capital intelectual aplicado a la singularidad del sector bancario que cubre dos países periféricos en el sur de Europa, revela ser el que más contribuye a la literatura.

Citation

Ribeiro da Silva, M. D. L., Cabrita, M., Gomes Rodrigues, A. M., & Muñoz Dueñas, M. D. P. (2018). Online Disclosure of Intellectual Capital: An Analysis of the Iberian Banks?. European Accounting and Management Review4(2), 111-128.

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