Factors that influence the level of disclosure of intangible assets of companies listed on IBrX-50

• Autor(a) principal: Amurim, Aldir Dias de
• Data de Publicação: 2023
• Outros Autores: Leitão, Carla Renata Silva, Correia, José Jonas Alves
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/26836
• topic: Accounting Disclosure; Intangible Assets; Capital market.; Divulgación Contable; Activos Intangibles; Mercado de Capitales.; Disclosure Contábil; Ativos Intangíveis; Mercado de Capitais.; Disclosure; Mercado de capitais

Purpose: The article aims to identify financial and governance factors that can influence the level of disclosure of intangible assets of companies listed on the IBrX-50. Methodology: The study is descriptive, documentary and quantitative, with a sample of 40 companies listed on the Brazilian capital market, totaling 200 observations. The analysis was initially based on the financial statements and explanatory notes released by the companies. To analyze the data, we used multiple linear regression, with SPSS software version 25, relating the factor size, big four audit, profitability, indebtedness, level of corporate governance and internationality with the disclosure index of intangible assets. Results: The results show that from the analyzed factors, only the variables related to size and big four auditing have a significant relationship with the disclosure index of intangible assets. Contributions of the Study: The study contributes by presenting marginal results on evidence of accounting disclosure in the Brazilian capital market, and thus collaborating with the disclosure literature, providing clarity and support for the usefulness of accounting information. In the practical field, it contributes to a better perception of users about the information contained in the financial statements.