DISCLOSURE OF INTANGIBLE ASSETS IN BRAZILIAN COMPANIES THAT PRESENTED FINANCIAL INFORMATION TO THE SÃO PAULO AND THE NEW YORK STOCK EXCHANGE IN 2006 AND 2007

Detalhes bibliográficos
Autor(a) principal: Ritta, Cleyton de Oliveira
Data de Publicação: 2010
Outros Autores: Ensslin, Sandra Rolim, Ronchi, Suelen Haidar
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Eletrônica de Ciência Administrativa
Texto Completo: http://www.periodicosibepes.org.br/index.php/recadm/article/view/406
Resumo: Business development has led intangible elements to play an important role in determining the value of companies. Currently, the market value of great corporations is superior to their book value and, in the literature, this fact is related to the existence of Intangible Assets. Thus, the aim of this study is to analyze information about Intangible Assets (IAs) disclosed in the financial reports of the Brazilian companies that presented financial information to BM&FBOVESPA and to NYSE in 2006 and 2007. The results of this descriptive study, which includes qualitative data analysis, indicate that: ((i) premium (73.94%), software (15%) and contractual rights (8.66%) were the IA elements most frequently disclosed by companies; (ii) AMBEV was the company with the largest amount (above 49.23%) of IA information in relation to total assets in both years, while TAM was the company with the lowest percentage (0.20%); (iii) the companies disclosed their financial reports both in Brazil and in the US following the current regulations; and (iv) Copel was the company that disclosed items belonging to both national and international regulations regarding the disclosure of IAs in the reports presented to BM&FBOVESPA.  In conclusion, there was no privileged information regarding IAs in the reports analyzed. This suggests that the Brazilian regulations are becoming effectively aligned with the international Accounting regulations. 
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spelling DISCLOSURE OF INTANGIBLE ASSETS IN BRAZILIAN COMPANIES THAT PRESENTED FINANCIAL INFORMATION TO THE SÃO PAULO AND THE NEW YORK STOCK EXCHANGE IN 2006 AND 2007A evidenciação dos ativos intangíveis nas empresas brasileiras: empresas que apresentaram informações financeiras à bolsa de valores de São Paulo e Nova York em 2006 e 2007Disclosure; intangible assets; international and Brazilian accounting guidelines; NYSE; BM&FBOVESPAEvidenciação; ativos intangíveis; normas internacionais e brasileiras de contabilidade; NYSE; BM&FBOVESPABusiness development has led intangible elements to play an important role in determining the value of companies. Currently, the market value of great corporations is superior to their book value and, in the literature, this fact is related to the existence of Intangible Assets. Thus, the aim of this study is to analyze information about Intangible Assets (IAs) disclosed in the financial reports of the Brazilian companies that presented financial information to BM&FBOVESPA and to NYSE in 2006 and 2007. The results of this descriptive study, which includes qualitative data analysis, indicate that: ((i) premium (73.94%), software (15%) and contractual rights (8.66%) were the IA elements most frequently disclosed by companies; (ii) AMBEV was the company with the largest amount (above 49.23%) of IA information in relation to total assets in both years, while TAM was the company with the lowest percentage (0.20%); (iii) the companies disclosed their financial reports both in Brazil and in the US following the current regulations; and (iv) Copel was the company that disclosed items belonging to both national and international regulations regarding the disclosure of IAs in the reports presented to BM&FBOVESPA.  In conclusion, there was no privileged information regarding IAs in the reports analyzed. This suggests that the Brazilian regulations are becoming effectively aligned with the international Accounting regulations. Com a evolução dos negócios, os elementos intangíveis passaram a ter destaque na determinação do valor das empresas. Atualmente, nas grandes corporações, o valor de mercado é superior ao valor contábil registrado; esse fato é na literatura relacionado à existência dos Ativos Intangíveis. Nesse sentido, o objetivo geral desta pesquisa é analisar as informações evidenciadas sobre os Ativos Intangíveis (AIs) nas demonstrações financeiras das empresas brasileiras que apresentaram informações financeiras à BM&FBOVESPA e à NYSE nos anos de 2006 e 2007. Os resultados deste estudo descritivo, com abordagem qualitativa dos dados, apontam que: (i) ágio (73,94%), software (15%) e direitos contratuais (8,66%) foram os elementos de AIs mais evidenciados pelas empresas; (ii) a maior participação dos AIs em relação ao ativo patrimonial total foi da empresa AMBEV com um percentual acima de 49,23% nos dois anos, e a menor participação dos AIs foi da empresa TAM com percentual inferior 0,20%; (iii) as companhias divulgaram seus relatórios financeiros no Brasil e nos Estados Unidos em conformidade com as normas vigentes; e, (iv) a empresa Copel foi a empresa que divulgou nos relatórios apresentados para a BM&FBOVESPA os itens comuns às normas nacionais e internacionais, no que tange à divulgação dos AIs. Como conclusão, o trabalho permitiu identificar que não houve privilégios de informações no que tange aos AIs nos relatórios investigados. Com isso, percebe-se que as normas brasileiras caminham para uma harmonização efetiva com as normas internacionais de Contabilidade.   Instituto Brasileiro de Estudos e Pesquisas Sociais - IBEPESRitta, Cleyton de OliveiraEnsslin, Sandra RolimRonchi, Suelen Haidar2010-02-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://www.periodicosibepes.org.br/index.php/recadm/article/view/40610.5329/RECADM.20100901005Revista Eletrônica de Ciência Administrativa; v. 9, n. 1 (2010): Janeiro-Junho; 62-75Revista Eletrônica de Ciência Administrativa; v. 9, n. 1 (2010): Janeiro-Junho; 62-75Revista Eletrônica de Ciência Administrativa; v. 9, n. 1 (2010): Janeiro-Junho; 62-751677-738710.5329/RECADM.20100901reponame:Revista Eletrônica de Ciência Administrativainstname:Faculdade Cenecista de Campo Largo (FACECLA)instacron:FACECLAporhttp://www.periodicosibepes.org.br/index.php/recadm/article/view/406/467Direitos autorais 2010 Cleyton de Oliveira Ritta, Sandra Rolim Ensslin, Suelen Haidar Ronchihttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccess2018-06-05T04:17:36Zoai:periodicosibepes.org.br:article/406Revistahttp://www.periodicosibepes.org.br/recadmONGhttp://www.periodicosibepes.org.br/recadm/oairecadm.editor@ibepes.org.br1677-73871677-7387opendoar:2018-06-05T04:17:36Revista Eletrônica de Ciência Administrativa - Faculdade Cenecista de Campo Largo (FACECLA)false
dc.title.none.fl_str_mv DISCLOSURE OF INTANGIBLE ASSETS IN BRAZILIAN COMPANIES THAT PRESENTED FINANCIAL INFORMATION TO THE SÃO PAULO AND THE NEW YORK STOCK EXCHANGE IN 2006 AND 2007
A evidenciação dos ativos intangíveis nas empresas brasileiras: empresas que apresentaram informações financeiras à bolsa de valores de São Paulo e Nova York em 2006 e 2007
title DISCLOSURE OF INTANGIBLE ASSETS IN BRAZILIAN COMPANIES THAT PRESENTED FINANCIAL INFORMATION TO THE SÃO PAULO AND THE NEW YORK STOCK EXCHANGE IN 2006 AND 2007
spellingShingle DISCLOSURE OF INTANGIBLE ASSETS IN BRAZILIAN COMPANIES THAT PRESENTED FINANCIAL INFORMATION TO THE SÃO PAULO AND THE NEW YORK STOCK EXCHANGE IN 2006 AND 2007
Ritta, Cleyton de Oliveira
Disclosure; intangible assets; international and Brazilian accounting guidelines; NYSE; BM&FBOVESPA
Evidenciação; ativos intangíveis; normas internacionais e brasileiras de contabilidade; NYSE; BM&FBOVESPA
title_short DISCLOSURE OF INTANGIBLE ASSETS IN BRAZILIAN COMPANIES THAT PRESENTED FINANCIAL INFORMATION TO THE SÃO PAULO AND THE NEW YORK STOCK EXCHANGE IN 2006 AND 2007
title_full DISCLOSURE OF INTANGIBLE ASSETS IN BRAZILIAN COMPANIES THAT PRESENTED FINANCIAL INFORMATION TO THE SÃO PAULO AND THE NEW YORK STOCK EXCHANGE IN 2006 AND 2007
title_fullStr DISCLOSURE OF INTANGIBLE ASSETS IN BRAZILIAN COMPANIES THAT PRESENTED FINANCIAL INFORMATION TO THE SÃO PAULO AND THE NEW YORK STOCK EXCHANGE IN 2006 AND 2007
title_full_unstemmed DISCLOSURE OF INTANGIBLE ASSETS IN BRAZILIAN COMPANIES THAT PRESENTED FINANCIAL INFORMATION TO THE SÃO PAULO AND THE NEW YORK STOCK EXCHANGE IN 2006 AND 2007
title_sort DISCLOSURE OF INTANGIBLE ASSETS IN BRAZILIAN COMPANIES THAT PRESENTED FINANCIAL INFORMATION TO THE SÃO PAULO AND THE NEW YORK STOCK EXCHANGE IN 2006 AND 2007
author Ritta, Cleyton de Oliveira
author_facet Ritta, Cleyton de Oliveira
Ensslin, Sandra Rolim
Ronchi, Suelen Haidar
author_role author
author2 Ensslin, Sandra Rolim
Ronchi, Suelen Haidar
author2_role author
author
dc.contributor.none.fl_str_mv

dc.contributor.author.fl_str_mv Ritta, Cleyton de Oliveira
Ensslin, Sandra Rolim
Ronchi, Suelen Haidar
dc.subject.por.fl_str_mv Disclosure; intangible assets; international and Brazilian accounting guidelines; NYSE; BM&FBOVESPA
Evidenciação; ativos intangíveis; normas internacionais e brasileiras de contabilidade; NYSE; BM&FBOVESPA
topic Disclosure; intangible assets; international and Brazilian accounting guidelines; NYSE; BM&FBOVESPA
Evidenciação; ativos intangíveis; normas internacionais e brasileiras de contabilidade; NYSE; BM&FBOVESPA
description Business development has led intangible elements to play an important role in determining the value of companies. Currently, the market value of great corporations is superior to their book value and, in the literature, this fact is related to the existence of Intangible Assets. Thus, the aim of this study is to analyze information about Intangible Assets (IAs) disclosed in the financial reports of the Brazilian companies that presented financial information to BM&FBOVESPA and to NYSE in 2006 and 2007. The results of this descriptive study, which includes qualitative data analysis, indicate that: ((i) premium (73.94%), software (15%) and contractual rights (8.66%) were the IA elements most frequently disclosed by companies; (ii) AMBEV was the company with the largest amount (above 49.23%) of IA information in relation to total assets in both years, while TAM was the company with the lowest percentage (0.20%); (iii) the companies disclosed their financial reports both in Brazil and in the US following the current regulations; and (iv) Copel was the company that disclosed items belonging to both national and international regulations regarding the disclosure of IAs in the reports presented to BM&FBOVESPA.  In conclusion, there was no privileged information regarding IAs in the reports analyzed. This suggests that the Brazilian regulations are becoming effectively aligned with the international Accounting regulations. 
publishDate 2010
dc.date.none.fl_str_mv 2010-02-22
dc.type.none.fl_str_mv
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 http://www.periodicosibepes.org.br/index.php/recadm/article/view/406
10.5329/RECADM.20100901005
url http://www.periodicosibepes.org.br/index.php/recadm/article/view/406
identifier_str_mv 10.5329/RECADM.20100901005
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://www.periodicosibepes.org.br/index.php/recadm/article/view/406/467
dc.rights.driver.fl_str_mv Direitos autorais 2010 Cleyton de Oliveira Ritta, Sandra Rolim Ensslin, Suelen Haidar Ronchi
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Direitos autorais 2010 Cleyton de Oliveira Ritta, Sandra Rolim Ensslin, Suelen Haidar Ronchi
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Instituto Brasileiro de Estudos e Pesquisas Sociais - IBEPES
publisher.none.fl_str_mv Instituto Brasileiro de Estudos e Pesquisas Sociais - IBEPES
dc.source.none.fl_str_mv Revista Eletrônica de Ciência Administrativa; v. 9, n. 1 (2010): Janeiro-Junho; 62-75
Revista Eletrônica de Ciência Administrativa; v. 9, n. 1 (2010): Janeiro-Junho; 62-75
Revista Eletrônica de Ciência Administrativa; v. 9, n. 1 (2010): Janeiro-Junho; 62-75
1677-7387
10.5329/RECADM.20100901
reponame:Revista Eletrônica de Ciência Administrativa
instname:Faculdade Cenecista de Campo Largo (FACECLA)
instacron:FACECLA
instname_str Faculdade Cenecista de Campo Largo (FACECLA)
instacron_str FACECLA
institution FACECLA
reponame_str Revista Eletrônica de Ciência Administrativa
collection Revista Eletrônica de Ciência Administrativa
repository.name.fl_str_mv Revista Eletrônica de Ciência Administrativa - Faculdade Cenecista de Campo Largo (FACECLA)
repository.mail.fl_str_mv recadm.editor@ibepes.org.br
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