DETERMINANTS OF EVALUATION OF BIOLOGICAL ASSETS AT FAIR VALUE IN COMPANIES LISTED ON THE BM&FBOVESPA

• Autor(a) principal: Brizolla, Maria Margarete Baccin
• Data de Publicação: 2014
• Outros Autores: Pletsch, Caroline Sulzbach, Fasolin, Luiza Betânia, Silva, Alini da, Rosa, Fabrícia Silva da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/4989

This study aims to answer the following research question: What is the influence of economic and financial indicators in the assessment of biological assets at fair value in companies listed on the BM & FBOVESPA after the adoption of CPC 29? A descriptive research aims to identify the influence of economic and financial indicators in the assessment of biological assets at fair value in companies listed on the BM & FBOVESPA after the adoption of CPC 29, the period from 2009 to 2012. Was performed with a quantitative approach. Checklist was applied in order to identify by means of the notes which were the classes of biological assets disclosed by the entity in the sample. We used the Review Panel with fixed effects and balanced data, and used the model of Multiple Linear Regression by Ordinary Least Squares (OLS) , using the SPSS ® software and LHStat to relate the dependent variable (index of disclosure ) and the independent variables (SIZE , ROE , ROA and PBBA). It was found that the significant variables in the model were Company size and ROA. It was found that as the size of the company increases, also improves the level of disclosure of biological assets. Already when ROA increases, decreases the release of biological active and vice versa.Keywords: Biological assets, disclosure index, performance indicators.