Disclosure of intangible assets: Empirical study of listed companies

Detalhes bibliográficos
Autor(a) principal: Avelino, Bruna Camargos
Data de Publicação: 2012
Outros Autores: Pinheiro, Laura Edith Taboada, Lamounier, Wagner Moura
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista de contabilidade e organizações
Texto Completo: https://www.revistas.usp.br/rco/article/view/45399
Resumo: This study aims to provide a disclosure index of disseminated informations about intangible assets of listed companies on São Paulo Stock Exchange Index (Ibovespa) referring to 2010, noting the criteria for recognition, measurement, and recording of these assets as specified by the CPC 04 (R1). Also it intends to verify if there is relationship between the index and companies’ size, the sector in which they are inserted, and the longevity of companies’ establishment. Regarding the disclosure index, it was decided to construct its own index, from the structured data of Moura et al. (2011) study, based on the CPC 04 (R1) specifications. The results showed that Companhia Paranaense de Energia (COPEL) presented the highest disclosure rate of intangible assets (88%), but none of the analyzed companies complied fully with what is determined by CPC 04 (R1) referring to mandatory disclosure. Moreover, it was found that there is relationship between the disclosure rates and the independent variable size, a relationship not seen when we analyze the time of companies’ establishment. In this sample, regarding the activity sector, it was not found that companies included in sensitive sectors tend to have higher disclosure rates.
id USP-65_0355d393305e4c70e3fe11433a3aa955
oai_identifier_str oai:revistas.usp.br:article/45399
network_acronym_str USP-65
network_name_str Revista de contabilidade e organizações
repository_id_str
spelling Disclosure of intangible assets: Empirical study of listed companiesEvidenciação de ativos intangíveis: Estudo empírico em companhias abertasEvidenciaçãoAtivos IntangíveisCPC 04.DisclosureIntangible AssetsCPC 04.This study aims to provide a disclosure index of disseminated informations about intangible assets of listed companies on São Paulo Stock Exchange Index (Ibovespa) referring to 2010, noting the criteria for recognition, measurement, and recording of these assets as specified by the CPC 04 (R1). Also it intends to verify if there is relationship between the index and companies’ size, the sector in which they are inserted, and the longevity of companies’ establishment. Regarding the disclosure index, it was decided to construct its own index, from the structured data of Moura et al. (2011) study, based on the CPC 04 (R1) specifications. The results showed that Companhia Paranaense de Energia (COPEL) presented the highest disclosure rate of intangible assets (88%), but none of the analyzed companies complied fully with what is determined by CPC 04 (R1) referring to mandatory disclosure. Moreover, it was found that there is relationship between the disclosure rates and the independent variable size, a relationship not seen when we analyze the time of companies’ establishment. In this sample, regarding the activity sector, it was not found that companies included in sensitive sectors tend to have higher disclosure rates.O objetivo do presente estudo consiste em apresentar um índice de evidenciação de informações compulsórias sobre ativos intangíveis de empresas listadas no Ibovespa, referente ao exercício de 2010, observando os critérios de reconhecimento, mensuração e registro destes ativos conforme especificações do CPC 04 (R1), além de verificar se existe relação entre o índice e o tamanho das empresas, o setor em que estas estão inseridas e a quantidade de anos de constituição das companhias. No que concerne ao índice de evidenciação, optou-se por construir um índice próprio, a partir dos dados estruturados na pesquisa de Moura et al. (2011), baseados nas especificações do CPC 04 (R1). Os resultados mostraram que a empresa COPEL apresentou o maior índice de evidenciação de ativos intangíveis (88%), porém, nenhuma das companhias analisadas cumpriu integralmente o que é determinado pelo CPC 04 (R1) em termos de evidenciação compulsória. Além disso, constatou-se que existe relação entre os índices de evidenciação e a variável independente tamanho, relação esta não verificada quando se analisa os anos de constituição das empresas. Em relação ao setor de atuação, não se verificou, na amostra analisada, que empresas inseridas em setores sensíveis tendem a apresentar maiores índices de evidenciação.Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto2012-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/xmlhttps://www.revistas.usp.br/rco/article/view/4539910.11606/rco.v6i14.45399Revista de Contabilidade e Organizações; Vol. 6 No. 14 (2012); 22-45Revista de Contabilidade e Organizações; Vol. 6 Núm. 14 (2012); 22-45Revista de Contabilidade e Organizações; v. 6 n. 14 (2012); 22-451982-6486reponame:Revista de contabilidade e organizaçõesinstname:Universidade de São Paulo (USP)instacron:USPporhttps://www.revistas.usp.br/rco/article/view/45399/49011https://www.revistas.usp.br/rco/article/view/45399/153195Avelino, Bruna CamargosPinheiro, Laura Edith TaboadaLamounier, Wagner Mourainfo:eu-repo/semantics/openAccess2018-08-28T16:39:31Zoai:revistas.usp.br:article/45399Revistahttps://www.revistas.usp.br/rcoPUBhttps://www.revistas.usp.br/rco/oairco@usp.br1982-64861982-6486opendoar:2018-08-28T16:39:31Revista de contabilidade e organizações - Universidade de São Paulo (USP)false
dc.title.none.fl_str_mv Disclosure of intangible assets: Empirical study of listed companies
Evidenciação de ativos intangíveis: Estudo empírico em companhias abertas
title Disclosure of intangible assets: Empirical study of listed companies
spellingShingle Disclosure of intangible assets: Empirical study of listed companies
Avelino, Bruna Camargos
Evidenciação
Ativos Intangíveis
CPC 04.
Disclosure
Intangible Assets
CPC 04.
title_short Disclosure of intangible assets: Empirical study of listed companies
title_full Disclosure of intangible assets: Empirical study of listed companies
title_fullStr Disclosure of intangible assets: Empirical study of listed companies
title_full_unstemmed Disclosure of intangible assets: Empirical study of listed companies
title_sort Disclosure of intangible assets: Empirical study of listed companies
author Avelino, Bruna Camargos
author_facet Avelino, Bruna Camargos
Pinheiro, Laura Edith Taboada
Lamounier, Wagner Moura
author_role author
author2 Pinheiro, Laura Edith Taboada
Lamounier, Wagner Moura
author2_role author
author
dc.contributor.author.fl_str_mv Avelino, Bruna Camargos
Pinheiro, Laura Edith Taboada
Lamounier, Wagner Moura
dc.subject.por.fl_str_mv Evidenciação
Ativos Intangíveis
CPC 04.
Disclosure
Intangible Assets
CPC 04.
topic Evidenciação
Ativos Intangíveis
CPC 04.
Disclosure
Intangible Assets
CPC 04.
description This study aims to provide a disclosure index of disseminated informations about intangible assets of listed companies on São Paulo Stock Exchange Index (Ibovespa) referring to 2010, noting the criteria for recognition, measurement, and recording of these assets as specified by the CPC 04 (R1). Also it intends to verify if there is relationship between the index and companies’ size, the sector in which they are inserted, and the longevity of companies’ establishment. Regarding the disclosure index, it was decided to construct its own index, from the structured data of Moura et al. (2011) study, based on the CPC 04 (R1) specifications. The results showed that Companhia Paranaense de Energia (COPEL) presented the highest disclosure rate of intangible assets (88%), but none of the analyzed companies complied fully with what is determined by CPC 04 (R1) referring to mandatory disclosure. Moreover, it was found that there is relationship between the disclosure rates and the independent variable size, a relationship not seen when we analyze the time of companies’ establishment. In this sample, regarding the activity sector, it was not found that companies included in sensitive sectors tend to have higher disclosure rates.
publishDate 2012
dc.date.none.fl_str_mv 2012-04-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.revistas.usp.br/rco/article/view/45399
10.11606/rco.v6i14.45399
url https://www.revistas.usp.br/rco/article/view/45399
identifier_str_mv 10.11606/rco.v6i14.45399
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistas.usp.br/rco/article/view/45399/49011
https://www.revistas.usp.br/rco/article/view/45399/153195
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/xml
dc.publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto
publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto
dc.source.none.fl_str_mv Revista de Contabilidade e Organizações; Vol. 6 No. 14 (2012); 22-45
Revista de Contabilidade e Organizações; Vol. 6 Núm. 14 (2012); 22-45
Revista de Contabilidade e Organizações; v. 6 n. 14 (2012); 22-45
1982-6486
reponame:Revista de contabilidade e organizações
instname:Universidade de São Paulo (USP)
instacron:USP
instname_str Universidade de São Paulo (USP)
instacron_str USP
institution USP
reponame_str Revista de contabilidade e organizações
collection Revista de contabilidade e organizações
repository.name.fl_str_mv Revista de contabilidade e organizações - Universidade de São Paulo (USP)
repository.mail.fl_str_mv rco@usp.br
_version_ 1797054144691830784