Analysis of the relation between Intangible Assets and levels of Corporate Governance of listed companies in BM&FBOVESPA
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Data de Publicação: | 2015 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Científica Hermes |
Texto Completo: | https://revistahermes.com.br/index.php/hermes1/article/view/205 |
Resumo: | 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. |
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Analysis of the relation between Intangible Assets and levels of Corporate Governance of listed companies in BM&FBOVESPAAnálise da relação entre ativos intangíveis e os níveis de governança corporativa em que se encontram listadas as empresas na BM&FBOVESPAIntangible assets. Corporate governance. Logistic regression. Disclosure.ativo intangívelgovernança corporativaregressão logísticaevidenciaçãoThe 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.O objetivo foi verificar se o fato das empresas estarem listadas ou não em níveis diferenciados de governança corporativa da BM&FBovespa implica em características diferentes em relação aos valores e tipos de ativos intangíveis evidenciados nas demonstrações contábeis. Realizou-se pesquisa descritiva, por análise documental e abordagem quantitativa em amostra de 192 empresas. Os resultados em relação aos valores dos ativos intangíveis demonstraram que o novo mercado se destacou, pois, nesse nível as empresas possuíam os maiores valores médios investidos em intangíveis. Dentre os intangíveis evidenciados pelas empresas destacaram-se os softwares, marcas e patentes, ágio e contratos de concessão. Por fim, a regressão logística demonstrou que o fato das empresas estarem listadas ou não em níveis diferenciados de governança corporativa implica em diferentes percentuais de intangíveis em relação ao ativo fixo e, também, no registro de intangíveis de maior complexidade, tais como investimento em ágio, relacionamento com fornecedores e clientes, desenvolvimento de pesquisas.Fernando de Almeida Santos2015-11-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistahermes.com.br/index.php/hermes1/article/view/20510.21710/rch.v14i0.205Revista Científica Hermes; v. 14 (2015): julho a dezembro; 91-117Revista Científica Hermes ; Vol. 14 (2015): julho a dezembro; 91-117Revista Científica Hermes ; Vol. 14 (2015): julho a dezembro; 91-1172175-055610.21710/rch.v14i0reponame:Revista Científica Hermesinstname:Instituto Paulista de Ensino (FIPEN)instacron:FIPENporhttps://revistahermes.com.br/index.php/hermes1/article/view/205/pdf_1Copyright (c) 2015 Marcus Vinicius Moreira Zittei, Geovanne Dias de Moura, Nelson Heinhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessZittei, Marcus Vinicius MoreiraMoura, Geovanne Dias deHein, Nelson2023-01-25T03:40:28Zoai:ojs.revistahermes.com.br:article/205Revistahttp://www.fipen.edu.br/hermes1/index.php/hermes1PUBhttp://www.fipen.edu.br/hermes1/index.php/hermes1/oai||hermes@fipen.edu.br2175-05562175-0556opendoar:2023-01-25T03:40:28Revista Científica Hermes - Instituto Paulista de Ensino (FIPEN)false |
dc.title.none.fl_str_mv |
Analysis of the relation between Intangible Assets and levels of Corporate Governance of listed companies in BM&FBOVESPA Análise da relação entre ativos intangíveis e os níveis de governança corporativa em que se encontram listadas as empresas na BM&FBOVESPA |
title |
Analysis of the relation between Intangible Assets and levels of Corporate Governance of listed companies in BM&FBOVESPA |
spellingShingle |
Analysis of the relation between Intangible Assets and levels of Corporate Governance of listed companies in BM&FBOVESPA Zittei, Marcus Vinicius Moreira Intangible assets. Corporate governance. Logistic regression. Disclosure. ativo intangível governança corporativa regressão logística evidenciação |
title_short |
Analysis of the relation between Intangible Assets and levels of Corporate Governance of listed companies in BM&FBOVESPA |
title_full |
Analysis of the relation between Intangible Assets and levels of Corporate Governance of listed companies in BM&FBOVESPA |
title_fullStr |
Analysis of the relation between Intangible Assets and levels of Corporate Governance of listed companies in BM&FBOVESPA |
title_full_unstemmed |
Analysis of the relation between Intangible Assets and levels of Corporate Governance of listed companies in BM&FBOVESPA |
title_sort |
Analysis of the relation between Intangible Assets and levels of Corporate Governance of listed companies in BM&FBOVESPA |
author |
Zittei, Marcus Vinicius Moreira |
author_facet |
Zittei, Marcus Vinicius Moreira Moura, Geovanne Dias de Hein, Nelson |
author_role |
author |
author2 |
Moura, Geovanne Dias de Hein, Nelson |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Zittei, Marcus Vinicius Moreira Moura, Geovanne Dias de Hein, Nelson |
dc.subject.por.fl_str_mv |
Intangible assets. Corporate governance. Logistic regression. Disclosure. ativo intangível governança corporativa regressão logística evidenciação |
topic |
Intangible assets. Corporate governance. Logistic regression. Disclosure. ativo intangível governança corporativa regressão logística evidenciação |
description |
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. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-11-21 |
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://revistahermes.com.br/index.php/hermes1/article/view/205 10.21710/rch.v14i0.205 |
url |
https://revistahermes.com.br/index.php/hermes1/article/view/205 |
identifier_str_mv |
10.21710/rch.v14i0.205 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistahermes.com.br/index.php/hermes1/article/view/205/pdf_1 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2015 Marcus Vinicius Moreira Zittei, Geovanne Dias de Moura, Nelson Hein https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2015 Marcus Vinicius Moreira Zittei, Geovanne Dias de Moura, Nelson Hein 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 |
Fernando de Almeida Santos |
publisher.none.fl_str_mv |
Fernando de Almeida Santos |
dc.source.none.fl_str_mv |
Revista Científica Hermes; v. 14 (2015): julho a dezembro; 91-117 Revista Científica Hermes ; Vol. 14 (2015): julho a dezembro; 91-117 Revista Científica Hermes ; Vol. 14 (2015): julho a dezembro; 91-117 2175-0556 10.21710/rch.v14i0 reponame:Revista Científica Hermes instname:Instituto Paulista de Ensino (FIPEN) instacron:FIPEN |
instname_str |
Instituto Paulista de Ensino (FIPEN) |
instacron_str |
FIPEN |
institution |
FIPEN |
reponame_str |
Revista Científica Hermes |
collection |
Revista Científica Hermes |
repository.name.fl_str_mv |
Revista Científica Hermes - Instituto Paulista de Ensino (FIPEN) |
repository.mail.fl_str_mv |
||hermes@fipen.edu.br |
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