Conformity of The Mandatory Disclosure of Intangible Assets and Corporate Governance Practices

Detalhes bibliográficos
Autor(a) principal: Moura, Geovanne Dias de
Data de Publicação: 2014
Outros Autores: Varela, Patrícia Siqueira, Beuren, Ilse Maria
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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spelling 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
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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
collection RAM. Revista de Administração Mackenzie
repository.name.fl_str_mv RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE)
repository.mail.fl_str_mv revista.adm@mackenzie.br
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