FAMILY MANAGEMENT AS A FACTOR INFLUENCING THE LEVEL OF DISCLOSURE OF INTANGIBLE ASSETS

Detalhes bibliográficos
Autor(a) principal: Simil, André de Souza
Data de Publicação: 2018
Outros Autores: Campos, Octávio Valente, Cunha, Jacqueline Veneroso Alves da, Castro, Mariana Camilla Coelho Silva
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/59984
Resumo: 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. Entities were identified whose control was familiar through the Reference Form analysis of all 525 companies listed on the BM&FBovespa. Next, we proceeded to the analysis of their balance sheets and Notes for the construction of grip index to CPC 04(R1) through the check list structure din Avelino, Pinho and Lamounier (2012) research. Data were analyzed using descriptive and inferential statistics with the aid of Stata software. The hypothesis that the level of disclosure of intangible assets of family businesses is lower when compared to non-family companies was formulated. From the results, we could not reject the null hypothesis of this study, finding that there are no significant differences between the disclosure levels of the bodies of the two segments analyzed. However, we found statistically significant differences in the levels of disclosure relating to spending on research and development recognized as expenses.
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spelling FAMILY MANAGEMENT AS A FACTOR INFLUENCING THE LEVEL OF DISCLOSURE OF INTANGIBLE ASSETSGESTÃO FAMILIAR COMO FATOR DE INFLUÊNCIA NO NÍVEL DE DISCLOSURE DE ATIVOS INTANGÍVEISIntagible assetsDisclosureFamily firmsAtivos intangíveisDisclosurePropriedade FamiliarThe 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. Entities were identified whose control was familiar through the Reference Form analysis of all 525 companies listed on the BM&FBovespa. Next, we proceeded to the analysis of their balance sheets and Notes for the construction of grip index to CPC 04(R1) through the check list structure din Avelino, Pinho and Lamounier (2012) research. Data were analyzed using descriptive and inferential statistics with the aid of Stata software. The hypothesis that the level of disclosure of intangible assets of family businesses is lower when compared to non-family companies was formulated. From the results, we could not reject the null hypothesis of this study, finding that there are no significant differences between the disclosure levels of the bodies of the two segments analyzed. However, we found statistically significant differences in the levels of disclosure relating to spending on research and development recognized as expenses.O 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.UFRGS2018-03-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/59984ConTexto - Contabilidade em Texto; v. 17 n. 35 (2017): jan./abr. 20172175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/59984/pdfCopyright (c) 2018 ConTextoinfo:eu-repo/semantics/openAccessSimil, André de SouzaCampos, Octávio ValenteCunha, Jacqueline Veneroso Alves daCastro, Mariana Camilla Coelho Silva2018-03-14T15:30:50Zoai:seer.ufrgs.br:article/59984Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2018-03-14T15:30:50ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv FAMILY MANAGEMENT AS A FACTOR INFLUENCING THE LEVEL OF DISCLOSURE OF INTANGIBLE ASSETS
GESTÃO FAMILIAR COMO FATOR DE INFLUÊNCIA NO NÍVEL DE DISCLOSURE DE ATIVOS INTANGÍVEIS
title FAMILY MANAGEMENT AS A FACTOR INFLUENCING THE LEVEL OF DISCLOSURE OF INTANGIBLE ASSETS
spellingShingle FAMILY MANAGEMENT AS A FACTOR INFLUENCING THE LEVEL OF DISCLOSURE OF INTANGIBLE ASSETS
Simil, André de Souza
Intagible assets
Disclosure
Family firms
Ativos intangíveis
Disclosure
Propriedade Familiar
title_short FAMILY MANAGEMENT AS A FACTOR INFLUENCING THE LEVEL OF DISCLOSURE OF INTANGIBLE ASSETS
title_full FAMILY MANAGEMENT AS A FACTOR INFLUENCING THE LEVEL OF DISCLOSURE OF INTANGIBLE ASSETS
title_fullStr FAMILY MANAGEMENT AS A FACTOR INFLUENCING THE LEVEL OF DISCLOSURE OF INTANGIBLE ASSETS
title_full_unstemmed FAMILY MANAGEMENT AS A FACTOR INFLUENCING THE LEVEL OF DISCLOSURE OF INTANGIBLE ASSETS
title_sort FAMILY MANAGEMENT AS A FACTOR INFLUENCING THE LEVEL OF DISCLOSURE OF INTANGIBLE ASSETS
author Simil, André de Souza
author_facet Simil, André de Souza
Campos, Octávio Valente
Cunha, Jacqueline Veneroso Alves da
Castro, Mariana Camilla Coelho Silva
author_role author
author2 Campos, Octávio Valente
Cunha, Jacqueline Veneroso Alves da
Castro, Mariana Camilla Coelho Silva
author2_role author
author
author
dc.contributor.author.fl_str_mv Simil, André de Souza
Campos, Octávio Valente
Cunha, Jacqueline Veneroso Alves da
Castro, Mariana Camilla Coelho Silva
dc.subject.por.fl_str_mv Intagible assets
Disclosure
Family firms
Ativos intangíveis
Disclosure
Propriedade Familiar
topic Intagible assets
Disclosure
Family firms
Ativos intangíveis
Disclosure
Propriedade Familiar
description 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. Entities were identified whose control was familiar through the Reference Form analysis of all 525 companies listed on the BM&FBovespa. Next, we proceeded to the analysis of their balance sheets and Notes for the construction of grip index to CPC 04(R1) through the check list structure din Avelino, Pinho and Lamounier (2012) research. Data were analyzed using descriptive and inferential statistics with the aid of Stata software. The hypothesis that the level of disclosure of intangible assets of family businesses is lower when compared to non-family companies was formulated. From the results, we could not reject the null hypothesis of this study, finding that there are no significant differences between the disclosure levels of the bodies of the two segments analyzed. However, we found statistically significant differences in the levels of disclosure relating to spending on research and development recognized as expenses.
publishDate 2018
dc.date.none.fl_str_mv 2018-03-14
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/59984
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dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/59984/pdf
dc.rights.driver.fl_str_mv Copyright (c) 2018 ConTexto
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 ConTexto
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 17 n. 35 (2017): jan./abr. 2017
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
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