Divulgação de ativos intangíveis

: caso de estudo de empresas tecnológicas

Abstract

Rapid technological evolution and globalization have significantly transformed the business environment, highlighting the importance of intangible assets in organizations. Intangible assets such as intellectual capital, brands, patents and other non-physical resources are crucial for creating value and competitiveness. This research aims to analyze the disclosure practices of intangible assets in the annual reports of large technology companies, understanding the origin of this information and its relationship with business models. The study adopts a qualitative methodology, analyzing the annual reports of companies such as Alphabet, Amazon, Samsung, Tencent, SAP and Accenture. These companies were chosen because of the critical importance of intangible assets to their operations and competitiveness. The structure of the thesis includes a literature review, methodology, results and conclusion, providing a comprehensive analysis of the topic of intangible assets and their implications for corporate disclosure practices.

Date of Award	1 Jul 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luísa Anacoreta (Supervisor)