文章基本信息

标题：RELAÇÃO ENTRE ATIVOS INTANGÍVEIS E GOVERNANÇA CORPORATIVA
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作者：Geovanne Dias de Moura ; Lara Fabiana Dallabona ; Odir Luiz Fank 等
期刊名称：Revista Contabilidade e Controladoria
印刷版ISSN：1984-6266
出版年度：2013
卷号：5
期号：1
DOI：10.5380/rcc.v5i1.31266
语种：English
出版社：UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
摘要：The study aims to determine whether, among the largest companies listed in the various economic sectors of the BM&FBovespa, those with greater compliance regarding disclosure requirements on intangible assets and a higher proportion of such assets in its fixed assets showed the best governance practices corporate. We conducted descriptive research conducted through document analysis and quantitative approach. Data were obtained from the balance sheet, notes, management reports and annual information - IANs, at the site of BM&FBovespa for the base year 2009. Consultations were also held on the websites of the companies. The sample included the largest companies (total assets) of each economic sector that showed intangible assets on their balance sheets, totaling 49 companies. For data analysis, we used measures of descriptive statistics and Pearson correlation analysis. The results showed a good representation of the intangible assets that generally are equivalent to 30% of total fixed assets. In relation to the index in accordance with CPC 04, met an average of 61%, and the adoption of good corporate governance practices, captured according to index compiled by Silveira, Barros and Famá (2004), obtained is an average of 70%, both far removed 100%. The data also showed that among the largest companies listed in the various economic sectors of the BM&FBovespa, those with greater compliance on the mandatory disclosure on intangible assets presented best practices of corporate governance.
其他摘要：The study aims to determine whether, among the largest companies listed in the various economic sectors of the BM&FBovespa, those with greater compliance regarding disclosure requirements on intangible assets and a higher proportion of such assets in its fixed assets showed the best governance practices corporate. We conducted descriptive research conducted through document analysis and quantitative approach. Data were obtained from the balance sheet, notes, management reports and annual information - IANs, at the site of BM&FBovespa for the base year 2009. Consultations were also held on the websites of the companies. The sample included the largest companies (total assets) of each economic sector that showed intangible assets on their balance sheets, totaling 49 companies. For data analysis, we used measures of descriptive statistics and Pearson correlation analysis. The results showed a good representation of the intangible assets that generally are equivalent to 30% of total fixed assets. In relation to the index in accordance with CPC 04, met an average of 61%, and the adoption of good corporate governance practices, captured according to index compiled by Silveira, Barros and Famá (2004), obtained is an average of 70%, both far removed 100%. The data also showed that among the largest companies listed in the various economic sectors of the BM&FBovespa, those with greater compliance on the mandatory disclosure on intangible assets presented best practices of corporate governance.
关键词：Intangible assets;Corporate governance;Companies listed on the BM&FBovespa;Ativos intangíveis;Governança corporativa;Empresas listadas na BM&FBovespa.
其他关键词：Intangible assets; Corporate governance; Companies listed on the BM&FBovespa