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2023-11-21T13:57:09Z2023-11-21T13:57:09Z201717354182175-8751http://hdl.handle.net/1843/61178O objetivo principal deste estudo é discutir as diferenças nos níveis de evidenciação dos ativos intangíveis entre as empresas familiares e não familiares listadas na BM&FBovespa, diante da obrigatoriedade da aplicação do Pronunciamento Técnico CPC 04 (R1) – Ativos Intangíveis. Foram identificadas as entidades cujo controle fosse familiar por meio da análise do Formulário de Referência de todas as 525 empresas listadas na BM&FBovespa. Na sequência, procedeu-se à análise de seus Balanços Patrimoniais e Notas Explicativas para a construção do índice de aderência ao CPC 04 (R1), por meio do checklist estruturado na pesquisa de Avelino, Pinheiro e Lamounier (2012). Os dados coletados foram analisados por meio da estatística descritiva e inferencial com o auxílio do software Stata. Foi formulada a hipótese de que o nível de disclosure dos ativos intangíveis das empresas familiares é menor quando comparado ao das companhias não familiares. A partir dos resultados encontrados, não se pôde rejeitar a hipótese nula deste estudo, verificando que não há diferenças significativas entre os níveis de disclosure das entidades dos dois segmentos analisados. Entretanto, foram encontradas diferenças estatisticamente relevantes nos níveis de divulgação que dizem respeito aos gastos com pesquisa e desenvolvimento reconhecidos como despesas.The aim of this study is to observe the differences in disclosure levels of intangible assets between family businesses and unfamiliar listed on the BM&FBovespa in front of the mandatory application of Technical Pronouncement CPC 04 (R1) - Intangible Assets. Entitieswere identifiedwhose controlwas familiarthrough theReference Formanalysisof all525companies listed on theBM&FBovespa. Next, we proceeded to theanalysis of theirbalance sheetsand Notes for the construction of grip indextoCPC 04(R1) through the check list structure din Avelino, Pinho and Lamounier (2012) research. Data wereanalyzedusing descriptiveand inferential statisticswith theaid of Statas oftware. The hypothesis thatthelevel of disclosureof intangible assetsof family businessesislower when compared tonon-family companieswas formulated. From theresults, wecould notreject the nullhypothesis of this study, finding that there are no significantdifferences between thedisclosurelevelsof the bodiesof the two segmentsanalyzed. However, we found statistically significantdifferences in thelevels of disclosurerelatingto spending onresearch and developmentrecognizedas expenses.porUniversidade Federal de Minas GeraisUFMGBrasilFCE - DEPARTAMENTO DE CIÊNCIAS CONTÁBEISConTextoEmpresas familiaresContabilidadeAtivos intangíveisDisclosurePropriedade familiarGestão familiar como fator de influência no nível de disclosure de ativos intangíveisFamily management as a factor influencing the level of disclosure of intangible assetsinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttps://seer.ufrgs.br/index.php/ConTexto/article/view/59984/pdfAndré de Souza SimilOctávio Valente CamposJacqueline Veneroso Alves da CunhaMariana Camilla Coelho Silva Castroinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFMGinstname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGORIGINALGESTÃO FAMILIAR COMO FATOR DE INFLUÊNCIA NO NÍVEL DE DISCLOSURE DE ATIVOS INTANGÍVEIS.pdfGESTÃO FAMILIAR COMO FATOR DE INFLUÊNCIA NO NÍVEL DE DISCLOSURE DE ATIVOS INTANGÍVEIS.pdfapplication/pdf2751777https://repositorio.ufmg.br/bitstream/1843/61178/1/GEST%c3%83O%20FAMILIAR%20COMO%20FATOR%20DE%20INFLU%c3%8aNCIA%20NO%20N%c3%8dVEL%20DE%20DISCLOSURE%20DE%20ATIVOS%20INTANG%c3%8dVEIS.pdf8273d8a171d19f96bffd58ec12944986MD51LICENSElicense.txtlicense.txttext/plain; charset=utf-82118https://repositorio.ufmg.br/bitstream/1843/61178/2/license.txtcda590c95a0b51b4d15f60c9642ca272MD521843/611782023-11-21 10:57:10.172oai:repositorio.ufmg.br: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ório InstitucionalPUBhttps://repositorio.ufmg.br/oaiopendoar:2023-11-21T13:57:10Repositório Institucional da UFMG - Universidade Federal de Minas Gerais (UFMG)false
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