Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2813
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dc.creatorRoberto Carlos Klann; Fundação Universidade Regional de Blumenau – FURB-
dc.creatorFabiane Popik; Fundação Universidade Regional de Blumenau – FURB-
dc.creatorFernanda Kreuzberg; Fundação Universidade Regional de Blumenau – FURB-
dc.creatorNeusa Gonçalves Salla; Fundação Universidade Regional de Blumenau – FURB-
dc.date2014-04-30-
dc.date.accessioned2016-12-09T17:31:33Z-
dc.date.available2016-12-09T17:31:33Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/2028-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2813-
dc.descriptionThe objective of this study is to identify factors that influence the level of disclosure of information about intangible assets in companies listed at the BM&FBovespa IGC in the period after the adoption of IFRS. For this research, descriptive document and quantitative were outlined. The sample is comprised of 125 nonfinancial companies that make up the Corporate Governance Index (IGC) of BM&FBovespa. The first analysis was based on the Explaining Notes in the Management Reports of Directors which were disclosed in 2011 in order to classify the information highlighted on intangible assets, through a check list developed from the information contained in the CPC 04 R1 (2010). For the observations of the items to be disclosed given in the check list an adapted score from Boff, Beuren and Hein (2009) was applied. For the data analysis, a Multiple Linear Regression was made, relating the size factor, age, classification of business segments, corporate governance, capital concentration, ADR issuance and leverage with the disclosure of information about intangible assets, in order to achieve the research objective. The results indicate that from the factors analyzed, only the variables related to the level of corporate governance, the percentage of common shares and sectoral classification of companies have a significant relationship with the level of disclosure of intangible assets of companies listed at IGC.-
dc.descriptionO objetivo deste estudo consiste em verificar os fatores que influenciam o nível de divulgação de informações sobre ativos intangíveis nas empresas listadas no Índice de Governança Corporativa (IGC) da BM&FBovespa, no período após adoção das International Financial Reporting Standards (IFRS). Para tal, delineou-se a pesquisa como sendo descritiva, documental e quantitativa. A amostra é composta das 125 empresas não financeiras que compõem o IGC da BM&FBovespa. A análise inicialmente pautou-se nas Notas Explicativas e nos Relatórios de Administração divulgados no ano de 2011, a fim de classificar as informações evidenciadas sobre os ativos intangíveis, por meio de check list elaborado a partir das informações contidas no Pronunciamento Técnico CPC 04 R1 (2010). Para as observações dos itens a serem divulgados, indicados no check list, foi atribuída uma pontuação adaptada de Boff, Beuren e Hein (2009). Para a análise dos dados efetuou-se uma Regressão Linear Múltipla, relacionando-se o fator tamanho, idade, classificação dos setores de atuação, governança corporativa, concentração de capital, emissão de ADR e alavancagem, com a divulgação das informações sobre ativo intangíveis, a fim de alcançar o objetivo da pesquisa. Os resultados apontam que dos fatores analisados apenas as variáveis referentes ao nível de governança corporativa, percentual de ações ordinárias e a classificação setorial das empresas possuem uma relação significativa com o nível de evidenciação de ativos intangíveis das listadas no IGC.-
dc.formatapplication/pdf-
dc.languagept-
dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 13, No 38 (2014): Janeiro-Abril; p. 37-51-
dc.subjectIntangible Assets; Disclosure; International Accounting Standards.-
dc.subjectAtivo Intangível; Evidenciação; Normas Internacionais de Contabilidade.-
dc.titleFactors related to the level of disclosure of intangible assets after the adoption of IFRS for companies from IGC of BM&FBOVESPA-
dc.titleFatores Relacionados ao Nível de Divulgação de Ativos Intangíveis após a Adoção das IFRS por Empresas do IGC da BM&FBOVESPA - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v13n38p37-51-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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