Analysis of the relation between Intangible Assets and levels of Corporate Governance of listed companies in BM&FBOVESPA

• Autor(a) principal: Zittei, Marcus Vinicius Moreira
• Data de Publicação: 2015
• Outros Autores: Moura, Geovanne Dias de, Hein, Nelson
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Científica Hermes
• Texto Completo: https://revistahermes.com.br/index.php/hermes1/article/view/205
• topic: Intangible assets. Corporate governance. Logistic regression. Disclosure.; ativo intangível; governança corporativa; regressão logística; evidenciação

The objective of this research was to determine whether the fact of being listed or not in the levels of corporate governance of BM&FBovespa implies different characteristics in relation to the values and types of intangible assets recorded in the financial statements. We conducted descriptive research by document analysis and quantitative approach in a sample of 192 companies. The results in relation to the values of intangible assets have shown that the new market stood out because, at this level, the companies had the highest average values invested in intangibles. Within the intangibles evidenced by companies, software trademarks and patents, goodwill and concession contracts stood out. Finally, logistic regression analysis shows that being in the list or not implies different percentages in relation to intangible fixed assets. It is also implies in the record of intangibles of greater complexity such as investment in goodwill, relations with suppliers and customers, development of research.