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RELATIONSHIP OF INTANGIBLE ASSETS AND CORPORATE GOVERNANCE IN PUBLIC COMPANIES LISTED ON BM&FBOVESPA; RELAÇÃO ENTRE ATIVOS INTANGÍVEIS E GOVERNANÇA CORPORATIVA

Moura, Geovanne Dias de; Dallabona, Lara Fabiana; Fank, Odir Luiz; Varela, Patrícia Siqueira
Fonte: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT Publicador: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; Formato: application/pdf
Publicado em 15/05/2013 Português
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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%...