Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2518
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dc.creatorItzhak David Simão Kaveski; Universidade Federal de Mato Grosso do Sul - UFMS/CPAN-
dc.creatorAntonio Maria da Silva Carpes; Universidade Regional de Blumenau - FURB-
dc.creatorRoberto Carlos Klann; Fundação Universidade Regional de Blumenau – FURB-
dc.date2015-04-24-
dc.date.accessioned2016-12-09T17:30:50Z-
dc.date.available2016-12-09T17:30:50Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/2046-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2518-
dc.descriptionThis article aims at identifying the factors that explain the level of disclosure concerning the CPC 27 - Fixed Assets, for companies listed on the New Market segment of Corporate Governance of BM&FBovespa. The probable determinants are considered the size variations, the total assets, debt and return on assets. The study is characterized as descriptive, carried out through documentary analysis and quantitative approach. The population is made of 109 companies in 2011, covering a sample of 106 companies. For data collection a checklist which consists of 17 items based in IAS 27 were designed. The analysis technique, seeking to achieve the research proposal, was made through multiple linear regression. The results show a meaningful and positive relationship between the fixed assets of the company and the disclosure index, checked by the items corresponding to the requirements in CPC 27. In the determinant variables of the disclosure process, it was found that "Property" is positively associated with the dissemination of information on fixed assets. Have the "profitability" is negatively associated to disclosure. There was no significant association between "Indebtedness" and "Size" to the information disclosure on assets. It must also be considered the low explanatory factor of the determinant variables of disclosure recommended by CPC 27 and the need to extend the investigation deep into the issue, by allowing comparisons and extraction of new conclusive evidences.-
dc.descriptionO presente artigo tem por objetivo identificar os fatores que explicam o nível de divulgação relativo ao CPC 27 - Ativo Imobilizado, por empresas listadas no segmento do Novo Mercado de Governança Corporativa da BM&FBovespa, considerando como seus prováveis determinantes as variáveis tamanho, imobilizado total, endividamento e rentabilidade do imobilizado. O estudo caracteriza-se como descritivo, conduzido por meio de análise documental e abordagem quantitativa. A população é composta de 109 empresas em 2011, abrangendo uma amostra de 106 empresas. Para coleta dos dados foi elaborado um check list composto de 17 itens baseados no Pronunciamento Técnico CPC 27. A técnica de análise, buscando alcançar a proposta de pesquisa, deu-se por meio de regressão linear múltipla.  Nos resultados encontrados, verificou-se uma relação positiva significativa entre o ativo imobilizado das empresa e o índice de evidenciação, verificado pelos itens correspondentes aos requisitos mencionados no CPC 27. No que tange às variáveis determinantes do processo de evidenciação, verificou-se que "Imobilizado" está positivamente associado à divulgação de informações sobre ativo imobilizado. Já a "Rentabilidade" está negativamente associada à divulgação. Não se verificou associação significante entre "Endividamento" e "Tamanho" com a divulgação de informações sobre imobilizado. É necessário considerar, ainda, o baixo fator explicativo das variáveis determinantes da evidenciação recomendada pelo CPC 27  e a necessidade de se estender a investigação dentro do tema, possibilitando comparações e extração de novas evidências conclusivas.-
dc.formatapplication/save-
dc.languagept-
dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 14, No 41 (2015): Janeiro-Abril; p. 33-45-
dc.subjectProperty. Disclosure. CPC 27.-
dc.subjectCiências Contábeis-
dc.subjectDivulgação; Ativo imobilizado; CPC 27.-
dc.titleDeterminants of the conformity level of evidences related to the disclosure CPC 27 in companies of the new BM&FBOVESPA market-
dc.titleDeterminantes do Nível de Conformidade das Evidenciações Relativas ao CPC 27 em Empresas do Novo Mercado da BM&FBOVESPA - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n41p33-45-
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