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O Capital Intelectual Nas Empresas Portuguesas Cotadas Na Bolsa - Análise Do Rácio Valor De Mercado/Valor Contabilístico

Author

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  • Lúcia Lima Rodrigues

    (Universidade do Minho)

  • Lídia Oliveira

    (Universidade do Minho)

Abstract

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 reconhecidos como activos, nomeadamente o Capital Intelectual. Neste artigo determinamos esse rácio, para o período 1995 a 1999, considerando uma amostra constituída pelas empresas portuguesas cotadas no mercado contínuo na Bolsa de Lisboa.

Suggested Citation

  • Lúcia Lima Rodrigues & Lídia Oliveira, 2001. "O Capital Intelectual Nas Empresas Portuguesas Cotadas Na Bolsa - Análise Do Rácio Valor De Mercado/Valor Contabilístico," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(2), pages 143-160.
    • Handle: RePEc:pjm:journl:v:vi:y:2001:i:2:p:143-160
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