Evidenciação dos ativos intangíveis de empresas brasileiras listadas na BM&FBOVESPA a luz do CPC 04 (R1)
This study has for general objective to verify the disclosure level of intangible assets and their relationship to the characteristics of 36 listed companies in various sectors from the BM&FBOVESPA in the 2015 fiscal year. The data were collected with a checklist guided by the guidelines from CP...
| Autor principal: | Dionízio, Cristiane Lins da Rosa |
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| Formato: | Trabalho de Conclusão de Curso (Graduação) |
| Idioma: | Português |
| Publicado em: |
Universidade Tecnológica Federal do Paraná
2020
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| Assuntos: | |
| Acesso em linha: |
http://repositorio.utfpr.edu.br/jspui/handle/1/14171 |
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| Resumo: |
This study has for general objective to verify the disclosure level of intangible assets and their relationship to the characteristics of 36 listed companies in various sectors from the BM&FBOVESPA in the 2015 fiscal year. The data were collected with a checklist guided by the guidelines from CPC 04, in which they were assigned dichotomous variables that assign the zero value when companies were not in compliance with the Technical Pronouncement; and they assign the value one when the companies were in compliance. It was made, also, the data collection from variables of characteristics, they were: company size, sector of activity, representation of intangible assets towards the total assets and time of existence of the entity. The study, with regard to the objectives, it is classified as a descriptive research, regarding the procedures it is classified as documentary and approach to the problem as qualitative and quantitative analysis. The results show an average rate of compliance among all companies of 95%, and the lowest average rate reached between the companies surveyed in the sample was 75%. It was also found that, from the 36 companies analyzed, 19 of them had all the information in accordance with the CPC 04; the 17 companies remaining got a disclosure percentage above 75%, revealing that, in general, companies have adapted to the standards required by regulators. In order to identify the level of disclosure, it sought to verify how much the determinants of accounting disclosure: sector of activity, company size, time of existence, representation of intangible assets towards the total assets, influenced the disclosure from the companies’ intangible assets. Once again, the results revealed that the companies characteristics no longer has affected the information disclosure of intangible assets, because, regardless of their characteristics they have been similar in the information disclosing. |
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