<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422016000100004</article-id>
<article-id pub-id-type="doi">10.1016/j.cya.2015.09.007</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Revelación de informaciones sobre capital estructural organizativo de los bancos en Brasil y España]]></article-title>
<article-title xml:lang="en"><![CDATA[Disclosure of information on organizational structural capital banks in Brazil and Spain]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Herrera Rodríguez]]></surname>
<given-names><![CDATA[Edila Eudemia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Macagnan]]></surname>
<given-names><![CDATA[Clea Beatriz]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="A01">
<institution><![CDATA[,Universidad de Panamá  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Panama</country>
</aff>
<aff id="A02">
<institution><![CDATA[,Universidade do Vale Do Rio Dos Sinos  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2016</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2016</year>
</pub-date>
<volume>61</volume>
<numero>1</numero>
<fpage>4</fpage>
<lpage>25</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422016000100004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422016000100004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422016000100004&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[El estudio analiza las características que motivan la revelación voluntaria sobre intangibles representativos de capital estructural organizativo de las organizaciones bancarias inscritas en las bolsas de valores: de Brasil y España. La contabilidad tradicional no se acerca al valor real de las organizaciones, obtenido por su capital intangible. Para mitigar la marcada diferencia entre el valor contable y el precio de mercado de estas organizaciones, ha surgido la tendencia a revelar informaciones voluntarias sobre sus recursos intangibles. La asimetría de la información, resultante de la no contabilización de los recursos estructurales organizativos, es estudiada por 2 perspectivas teóricas. La teoría de la agencia sugiere que la revelación voluntaria de informaciones reduce los costes de agencia. La teoría del coste del propietario presupone que revelar informaciones genera costes adicionales, así como la posibilidad de pérdida de sus ventajas competitivas. Esta investigación examina 174 informes anuales de 29 bancos, del 2006 al 2011. Se utilizó la técnica de regresión lineal múltiple, a través del método de mínimos cuadrados con datos de panel. Los resultados confirman las hipótesis de que los bancos de mayor tamaño, los más rentables y los más antiguos, están más motivados a revelar voluntariamente informaciones representativas de capital estructural organizativo.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[The study analyzes the characteristics that motivate the voluntary disclosure on intangible representing organizational structural capital of the banking organizations registered on stock exchanges: Brazil and Spain. Traditional accounting is not approaching the real value of the organizations, obtained by its intangible capital. To mitigate the marked difference between the book value and the market price of these organizations, the trend to voluntary disclosures on their intangible resources has emerged. The asymmetry of information, resulting from not accounting for the organizational structural resources is studied by 2 theoretical perspectives. Agency theory suggests that the voluntary disclosure of information reduces agency costs. The theory of the cost of the owner assumes that reveal information generates additional costs, as well as the possibility of loss of its competitive advantages. This research examines 174 annual reports of 29 banks, from 2006 to 2011. The technique of multiple linear regressions using the method of least squares with panel data was used. The test results confirm the hypothesis that large banks, the most profitable and the oldest are more motivated to voluntarily disclose information representing organizational structural capital.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Revelación voluntaria]]></kwd>
<kwd lng="es"><![CDATA[Capital estructural organizativo]]></kwd>
<kwd lng="es"><![CDATA[Asimetría de información]]></kwd>
<kwd lng="es"><![CDATA[Teoría de la agencia]]></kwd>
<kwd lng="es"><![CDATA[Teoría del coste del propietario]]></kwd>
<kwd lng="en"><![CDATA[Voluntary disclosure]]></kwd>
<kwd lng="en"><![CDATA[Organizational structural capital]]></kwd>
<kwd lng="en"><![CDATA[Asymmetry of information]]></kwd>
<kwd lng="en"><![CDATA[Agency theory]]></kwd>
<kwd lng="en"><![CDATA[Theory of the cost of the owner]]></kwd>
</kwd-group>
</article-meta>
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<numero>3</numero>
<issue>3</issue>
<page-range>192-203</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
