Portal de Periódicos da CAPES

Artigo Acesso aberto Produção Nacional Revisado por pares

BIBTEX RIS

Evidenciação de ativos intangíveis: Estudo empírico em companhias abertas

2012; UNIVERSIDADE DE SÃO PAULO; Volume: 6; Issue: 14 Linguagem: Inglês

10.11606/rco.v6i14.45399

1982-6486

Bruna Camargos Avelino, Laura Edith Taboada Pinheiro, Wagner Moura Lamounier,

Auditing, Earnings Management, Governance

This study aims to provide a disclosure index of disseminated informations about intangible assets of listed companies on São Paulo Stock Exchange Index (Ibovespa) referring to 2010, noting the criteria for recognition, measurement, and recording of these assets as specified by the CPC 04 (R1). Also it intends to verify if there is relationship between the index and companies’ size, the sector in which they are inserted, and the longevity of companies’ establishment. Regarding the disclosure index, it was decided to construct its own index, from the structured data of Moura et al. (2011) study, based on the CPC 04 (R1) specifications. The results showed that Companhia Paranaense de Energia (COPEL) presented the highest disclosure rate of intangible assets (88%), but none of the analyzed companies complied fully with what is determined by CPC 04 (R1) referring to mandatory disclosure. Moreover, it was found that there is relationship between the disclosure rates and the independent variable size, a relationship not seen when we analyze the time of companies’ establishment. In this sample, regarding the activity sector, it was not found that companies included in sensitive sectors tend to have higher disclosure rates.