Abstract

QUEVEDO ALEJOS, María Isabel Alejandra  and  CHONG LEON, Esteban. DISCLOSURE OF STRUCTURAL CAPITAL INFORMATION BY COMPANIES IN THE PERUVIAN FINANCIAL SECTOR LISTED ON THE LIMA STOCK EXCHANGE. Innovar [online]. 2023, vol.33, n.88, pp.117-132.  Epub Feb 15, 2024. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v33n88.106274.

Current accounting standards do not allow accounting practice to provide full information on the intangibles that represent sources of value creation and competitive advantages for companies. Due to its importance, the disclosure of intangibles is necessary to comprehensively understand the situation of a company. These intangibles make up intellectual capital, being structural capital one of its key elements. In such a context, this study seeks to examine the disclosure of the intangible assets that comprise the structural capital of companies in the Peruvian financial sector listed on the Lima Stock Exchange, as well as the factors behind this process. With that in mind, we studied the annual reports of 55 companies in the Peruvian financial sector using 42 indicators and applying the Probit model. As a result, we identified that companies disclose more information related to their organizational structural capital than their technological one, being firm size, profitability and growth the factors that exert the strongest influence. The research is limited to the financial sector and one element of intellectual capital, so it would be interesting to replicate this study in other sectors and explore the disclosure dynamics of other intangible assets.

Keywords : Structural capital; intellectual capital; information disclosure; factors; intangibles.

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