LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZIL
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Revista de contabilidade e organizações |
Texto Completo: | https://www.revistas.usp.br/rco/article/view/55516 |
Resumo: | In light of Institutional Theory, we observed the behavior of the degree of intangibility of the largest banks listed on the Brazilian stock exchange (BM&FBovespa) in the period 2007-2010 in order to assess the impact of the introduction of mandatory disclosure of intangible assets in accounting statements associated with the convergence on International Financial Reporting Standards. The study was qualitative and based on an initial sample of the top 50 banks (by equity) on the ranking of “Exame Melhores e Maiores 2010” (list of the top 1,000 firms in Brazil). We found that (i) the explanatory notes were the accounting document most commonly used for the presentation or decomposition of intangibles, (ii) the most representative types of intangible assets were “expenditure on acquisition and software development”, “software and systems” and “acquisition of payrolls” with regard to frequency, and “goodwill” and “acquisition of payrolls” with regard to average volume of investment; (iii) the predominant classification of intangible assets was “infrastructure assets”, (iv) the degree of intangibility decreased over the study period, and (v) no symmetry was observed between variations in the index of investments in intangible assets and market value. |
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LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZILAtivos IntangíveisNormas Internacionais de ContabilidadeTeoria Institucional.In light of Institutional Theory, we observed the behavior of the degree of intangibility of the largest banks listed on the Brazilian stock exchange (BM&FBovespa) in the period 2007-2010 in order to assess the impact of the introduction of mandatory disclosure of intangible assets in accounting statements associated with the convergence on International Financial Reporting Standards. The study was qualitative and based on an initial sample of the top 50 banks (by equity) on the ranking of “Exame Melhores e Maiores 2010” (list of the top 1,000 firms in Brazil). We found that (i) the explanatory notes were the accounting document most commonly used for the presentation or decomposition of intangibles, (ii) the most representative types of intangible assets were “expenditure on acquisition and software development”, “software and systems” and “acquisition of payrolls” with regard to frequency, and “goodwill” and “acquisition of payrolls” with regard to average volume of investment; (iii) the predominant classification of intangible assets was “infrastructure assets”, (iv) the degree of intangibility decreased over the study period, and (v) no symmetry was observed between variations in the index of investments in intangible assets and market value.Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto2013-12-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/xmlhttps://www.revistas.usp.br/rco/article/view/5551610.11606/rco.v7i19.55516Revista de Contabilidade e Organizações; Vol. 7 No. 19 (2013); 40-58Revista de Contabilidade e Organizações; Vol. 7 Núm. 19 (2013); 40-58Revista de Contabilidade e Organizações; v. 7 n. 19 (2013); 40-581982-6486reponame:Revista de contabilidade e organizaçõesinstname:Universidade de São Paulo (USP)instacron:USPenghttps://www.revistas.usp.br/rco/article/view/55516/72253https://www.revistas.usp.br/rco/article/view/55516/147573Vasconcelos, Alessandra Carvalho deSantos, Rosângela Felix dosDe Luca, Márcia Martins Mendesda Cunha, Jacqueline Veneroso Alvesinfo:eu-repo/semantics/openAccess2020-06-25T13:36:58Zoai:revistas.usp.br:article/55516Revistahttps://www.revistas.usp.br/rcoPUBhttps://www.revistas.usp.br/rco/oairco@usp.br1982-64861982-6486opendoar:2020-06-25T13:36:58Revista de contabilidade e organizações - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZIL |
title |
LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZIL |
spellingShingle |
LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZIL Vasconcelos, Alessandra Carvalho de Ativos Intangíveis Normas Internacionais de Contabilidade Teoria Institucional. |
title_short |
LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZIL |
title_full |
LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZIL |
title_fullStr |
LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZIL |
title_full_unstemmed |
LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZIL |
title_sort |
LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZIL |
author |
Vasconcelos, Alessandra Carvalho de |
author_facet |
Vasconcelos, Alessandra Carvalho de Santos, Rosângela Felix dos De Luca, Márcia Martins Mendes da Cunha, Jacqueline Veneroso Alves |
author_role |
author |
author2 |
Santos, Rosângela Felix dos De Luca, Márcia Martins Mendes da Cunha, Jacqueline Veneroso Alves |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Vasconcelos, Alessandra Carvalho de Santos, Rosângela Felix dos De Luca, Márcia Martins Mendes da Cunha, Jacqueline Veneroso Alves |
dc.subject.por.fl_str_mv |
Ativos Intangíveis Normas Internacionais de Contabilidade Teoria Institucional. |
topic |
Ativos Intangíveis Normas Internacionais de Contabilidade Teoria Institucional. |
description |
In light of Institutional Theory, we observed the behavior of the degree of intangibility of the largest banks listed on the Brazilian stock exchange (BM&FBovespa) in the period 2007-2010 in order to assess the impact of the introduction of mandatory disclosure of intangible assets in accounting statements associated with the convergence on International Financial Reporting Standards. The study was qualitative and based on an initial sample of the top 50 banks (by equity) on the ranking of “Exame Melhores e Maiores 2010” (list of the top 1,000 firms in Brazil). We found that (i) the explanatory notes were the accounting document most commonly used for the presentation or decomposition of intangibles, (ii) the most representative types of intangible assets were “expenditure on acquisition and software development”, “software and systems” and “acquisition of payrolls” with regard to frequency, and “goodwill” and “acquisition of payrolls” with regard to average volume of investment; (iii) the predominant classification of intangible assets was “infrastructure assets”, (iv) the degree of intangibility decreased over the study period, and (v) no symmetry was observed between variations in the index of investments in intangible assets and market value. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-12-07 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.usp.br/rco/article/view/55516 10.11606/rco.v7i19.55516 |
url |
https://www.revistas.usp.br/rco/article/view/55516 |
identifier_str_mv |
10.11606/rco.v7i19.55516 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rco/article/view/55516/72253 https://www.revistas.usp.br/rco/article/view/55516/147573 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/xml |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto |
dc.source.none.fl_str_mv |
Revista de Contabilidade e Organizações; Vol. 7 No. 19 (2013); 40-58 Revista de Contabilidade e Organizações; Vol. 7 Núm. 19 (2013); 40-58 Revista de Contabilidade e Organizações; v. 7 n. 19 (2013); 40-58 1982-6486 reponame:Revista de contabilidade e organizações instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista de contabilidade e organizações |
collection |
Revista de contabilidade e organizações |
repository.name.fl_str_mv |
Revista de contabilidade e organizações - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
rco@usp.br |
_version_ |
1797054144771522560 |