Resumen

TEJEDO-ROMERO, Francisca  y  ARAUJO, Joaquim Filipe Ferraz Esteves. Management strategy and intellectual capital disclosure: Influence of corporate governance. Contad. Adm [online]. 2018, vol.63, n.2. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2018.1236.

Knowledge has become a key strategic resource for business success and has led companies to be concerned about managing their knowledge assets (intellectual capital). However, accounting as an information system has suffered a loss of reliability of the information provided, by showing that the market value of companies is higher than the book value shown in the balance sheets. This discrepancy has been one of the main reasons why companies voluntarily manage and disclose their intellectual capital. Relying on the agency theory and the resources and capabilities theory, this paper analyses the influence of corporate governance in the management of information intellectual capital. The methodology used was based on content analysis of annual reports using a analysis multivariate linear regression.

Palabras llave : Knowledge; Intellectual Capital; Corporate Governance; Information Disclosure; M19; M49.