Conformity of The Mandatory Disclosure of Intangible Assets and Corporate Governance Practices
Autor(a) principal: | |
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Data de Publicação: | 2014 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | RAM. Revista de Administração Mackenzie |
Texto Completo: | https://editorarevistas.mackenzie.br/index.php/RAM/article/view/4256 |
Resumo: | The goal of this study is to verify whether the companies with higher proportions of intangible assets in total assets and best practices of corporate governance have higher conformity with the mandatory disclosure of such assets. A descriptive research, with quantitative approach, was conducted through document analysis in a sample of 260 companies in six economic sectors of BM & F Bovespa. For each company it was calculated the percentage of intangible assets compared to the total assets, the corporate governance index based on the study of Leal and Carvalhal-da-Silva (2007) and the conformity rate of the information disclosed about intangible assets. The results revealed representation of intangibles, generally equivalent to 17% of total assets, but some companies, especially those in sectors with higher proportions, have more significant rates. In quality of governance practices was identified an average rate of 55% and the level of information disclosure on intangibles an average rate of 75%. Pearson’s correlation was positive and statistically significant, corroborating the description in the study purpose. It is concluded that among companies in different sectors of BM & F Bovespa, those with higher proportions of intangible assets in total assets and best practices in corporate governance have higher conformity with the mandatory disclosure of such assets. |
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Conformity of The Mandatory Disclosure of Intangible Assets and Corporate Governance PracticesConformidad de La Declaración Obligatoria de Los Activos Intangibles y Prácticas de Gobierno CorporativoConformidade do Disclosure Obrigatório dos Ativos Intangíveis e Práticas de Governança CorporativaMandatory disclosureIntangible assetsTotal assetsBest practicesCorporate governance.Divulgación requeridaActivos intangiblesTotal de activosMejores prácticasGobierno corporativo.Disclosure obrigatórioAtivos intangíveisAtivo totalMelhores práticasGovernança corporativa.The goal of this study is to verify whether the companies with higher proportions of intangible assets in total assets and best practices of corporate governance have higher conformity with the mandatory disclosure of such assets. A descriptive research, with quantitative approach, was conducted through document analysis in a sample of 260 companies in six economic sectors of BM & F Bovespa. For each company it was calculated the percentage of intangible assets compared to the total assets, the corporate governance index based on the study of Leal and Carvalhal-da-Silva (2007) and the conformity rate of the information disclosed about intangible assets. The results revealed representation of intangibles, generally equivalent to 17% of total assets, but some companies, especially those in sectors with higher proportions, have more significant rates. In quality of governance practices was identified an average rate of 55% and the level of information disclosure on intangibles an average rate of 75%. Pearson’s correlation was positive and statistically significant, corroborating the description in the study purpose. It is concluded that among companies in different sectors of BM & F Bovespa, those with higher proportions of intangible assets in total assets and best practices in corporate governance have higher conformity with the mandatory disclosure of such assets.El estudio tiene como objetivo verificar si las empresas con mayor proporción de los activos intangibles en activos totales y las mejores prácticas de gobierno corporativo tienen una mayor conformidad con la divulgación obligatoria de dichos activos. Un estudio descriptivo, con enfoque cuantitativo, se llevó a cabo a través del análisis de documentos en una muestra de 260 empresas en seis sectores económicos de la BM&FBovespa. Para cada empresa secalculó el porcentaje de los activos intangibles en comparación a los activos totales, el índice de gobierno corporativo basado en el estudio de Leal y Carvalhal-da-Silva (2007) y el porcentaje de conformidad de la información divulgada sobre los activos intangibles. Los resultados revelaron la representación de los intangibles, generalmente equivalente al 17% del total de activos, pero algunas empresas, especialmente aquellas en los sectores con mayor proporción, tienen tasas más significativas. En calidad de las prácticas de gobierno se identificó una tasa promedio del 55% y el nivel de divulgación de información sobre intangibles una tasa promedio del 75%. La correlación de Pearson fue positivo y estadísticamente significativo, lo que corrobora el objetivo descrito en el estudio. Por lo tanto, llegamos a la conclusión de que entre las empresas de diferentes sectores de la BM&FBovespa, los que tienen una mayor proporción de los activos intangibles en activos totales y las mejores prácticas de gobierno corporativo tienen una mayor conformidad con la divulgación obligatoria de dichos activosO estudo objetiva verificar se empresas com maiores proporções de ativos intangíveis no ativo total e melhores práticas de governança corporativa apresentam maior conformidade com o disclosure obrigatório de tais ativos. Pesquisa descritiva, com abordagem quantitativa, foi conduzida por meio de análise documental em uma amostra de 260 empresas de seis setores econômicos da BM&FBovespa. Para cada empresa calculou-se o percentual dos ativos intangíveis em relação ao ativo total. O índice de governança corporativa foi pautado no estudo de Leal e Carvalhal-da-Silva (2007) e o índice de conformidade das informações divulgadas sobre ativos intangíveis foi baseado no CPC 04. Os resultados revelaram representatividade dos intangíveis, que de maneira geral equivalem a 17% do ativo total, mas algumas empresas, principalmente aquelas de setores com maiores proporções, possuem índices mais expressivos. Na qualidade das práticas de governança encontrou-se um índice médio de 55% e no nível de evidenciação de informações sobre intangíveis um índice médio de 75%. A correlação de Pearson mostrou-se positiva e significativa estatisticamente, corroborando o descrito no objetivo do estudo. Assim, conclui-se que entre empresas de diferentes setores da BM&FBovespa, aquelas com maiores proporções de ativos intangíveis no ativo total e melhores práticas de governança corporativa, apresentam maior conformidade com o disclosure obrigatório de tais ativos.Editora Mackenzie2014-07-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/vnd.openxmlformats-officedocument.wordprocessingml.documenthttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/4256Revista de Administração Mackenzie; Vol. 15 No. 5 (2014)Revista de Administração Mackenzie; Vol. 15 Núm. 5 (2014)Revista de Administração Mackenzie (Mackenzie Management Review); v. 15 n. 5 (2014)1678-69711518-6776reponame:RAM. Revista de Administração Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEporhttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/4256/5133https://editorarevistas.mackenzie.br/index.php/RAM/article/view/4256/8552Copyright (c) 2015 Revista de Administração Mackenzieinfo:eu-repo/semantics/openAccessMoura, Geovanne Dias deVarela, Patrícia SiqueiraBeuren, Ilse Maria2015-06-24T23:58:36Zoai:ojs.editorarevistas.mackenzie.br:article/4256Revistahttps://editorarevistas.mackenzie.br/index.php/RAM/PUBhttps://editorarevistas.mackenzie.br/index.php/RAM/oairevista.adm@mackenzie.br1678-69711518-6776opendoar:2015-06-24T23:58:36RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE)false |
dc.title.none.fl_str_mv |
Conformity of The Mandatory Disclosure of Intangible Assets and Corporate Governance Practices Conformidad de La Declaración Obligatoria de Los Activos Intangibles y Prácticas de Gobierno Corporativo Conformidade do Disclosure Obrigatório dos Ativos Intangíveis e Práticas de Governança Corporativa |
title |
Conformity of The Mandatory Disclosure of Intangible Assets and Corporate Governance Practices |
spellingShingle |
Conformity of The Mandatory Disclosure of Intangible Assets and Corporate Governance Practices Moura, Geovanne Dias de Mandatory disclosure Intangible assets Total assets Best practices Corporate governance. Divulgación requerida Activos intangibles Total de activos Mejores prácticas Gobierno corporativo. Disclosure obrigatório Ativos intangíveis Ativo total Melhores práticas Governança corporativa. |
title_short |
Conformity of The Mandatory Disclosure of Intangible Assets and Corporate Governance Practices |
title_full |
Conformity of The Mandatory Disclosure of Intangible Assets and Corporate Governance Practices |
title_fullStr |
Conformity of The Mandatory Disclosure of Intangible Assets and Corporate Governance Practices |
title_full_unstemmed |
Conformity of The Mandatory Disclosure of Intangible Assets and Corporate Governance Practices |
title_sort |
Conformity of The Mandatory Disclosure of Intangible Assets and Corporate Governance Practices |
author |
Moura, Geovanne Dias de |
author_facet |
Moura, Geovanne Dias de Varela, Patrícia Siqueira Beuren, Ilse Maria |
author_role |
author |
author2 |
Varela, Patrícia Siqueira Beuren, Ilse Maria |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Moura, Geovanne Dias de Varela, Patrícia Siqueira Beuren, Ilse Maria |
dc.subject.por.fl_str_mv |
Mandatory disclosure Intangible assets Total assets Best practices Corporate governance. Divulgación requerida Activos intangibles Total de activos Mejores prácticas Gobierno corporativo. Disclosure obrigatório Ativos intangíveis Ativo total Melhores práticas Governança corporativa. |
topic |
Mandatory disclosure Intangible assets Total assets Best practices Corporate governance. Divulgación requerida Activos intangibles Total de activos Mejores prácticas Gobierno corporativo. Disclosure obrigatório Ativos intangíveis Ativo total Melhores práticas Governança corporativa. |
description |
The goal of this study is to verify whether the companies with higher proportions of intangible assets in total assets and best practices of corporate governance have higher conformity with the mandatory disclosure of such assets. A descriptive research, with quantitative approach, was conducted through document analysis in a sample of 260 companies in six economic sectors of BM & F Bovespa. For each company it was calculated the percentage of intangible assets compared to the total assets, the corporate governance index based on the study of Leal and Carvalhal-da-Silva (2007) and the conformity rate of the information disclosed about intangible assets. The results revealed representation of intangibles, generally equivalent to 17% of total assets, but some companies, especially those in sectors with higher proportions, have more significant rates. In quality of governance practices was identified an average rate of 55% and the level of information disclosure on intangibles an average rate of 75%. Pearson’s correlation was positive and statistically significant, corroborating the description in the study purpose. It is concluded that among companies in different sectors of BM & F Bovespa, those with higher proportions of intangible assets in total assets and best practices in corporate governance have higher conformity with the mandatory disclosure of such assets. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-07-17 |
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://editorarevistas.mackenzie.br/index.php/RAM/article/view/4256 |
url |
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/4256 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/4256/5133 https://editorarevistas.mackenzie.br/index.php/RAM/article/view/4256/8552 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2015 Revista de Administração Mackenzie info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2015 Revista de Administração Mackenzie |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document |
dc.publisher.none.fl_str_mv |
Editora Mackenzie |
publisher.none.fl_str_mv |
Editora Mackenzie |
dc.source.none.fl_str_mv |
Revista de Administração Mackenzie; Vol. 15 No. 5 (2014) Revista de Administração Mackenzie; Vol. 15 Núm. 5 (2014) Revista de Administração Mackenzie (Mackenzie Management Review); v. 15 n. 5 (2014) 1678-6971 1518-6776 reponame:RAM. Revista de Administração Mackenzie instname:Universidade Presbiteriana Mackenzie (MACKENZIE) instacron:MACKENZIE |
instname_str |
Universidade Presbiteriana Mackenzie (MACKENZIE) |
instacron_str |
MACKENZIE |
institution |
MACKENZIE |
reponame_str |
RAM. Revista de Administração Mackenzie |
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RAM. Revista de Administração Mackenzie |
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RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE) |
repository.mail.fl_str_mv |
revista.adm@mackenzie.br |
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