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Perda No Valor Recuperável De Ativos: Fatores Explicativos Do Nível De Evidenciação Das Empresas De Capital Aberto Brasileiras
| Content Provider | Semantic Scholar |
|---|---|
| Author | Souza, Maíra Melo De Borba, José Alonso Wuerges, Artur Filipe Ewald Lunkes, Rogério João |
| Copyright Year | 2015 |
| Abstract | This work aims to identify significant factors that explain the level of disclosure of the loss in the recoverable value of assets in public companies in Brazil. To measure the level of disclosure we calculated an index of disclosure based on five metrics drawn from the disclosure requirements contained in the statement CPC-01. The data for calculating rates were obtained through content analysis in the footnotes and Statement of Income of companies. After calculating the disclosure index (that is the dependent variable in this study), we employed a multiple linear regression model to test six hypotheses formed based on the following independent variables: size, profitability, audit firm, corporate governance, internationalization and debt. The results show that, on average, larger firms audited by Big Four tend to have a higher level of adequacy to the disclosure requirements of the CPC-01, and at the significance level of 10% firms with larger debt index and a differentiated level of corporate governance, on average, to have a greater level of adequacy to disclosure requirements issued by the CPC-01. |
| Starting Page | 6 |
| Ending Page | 24 |
| Page Count | 19 |
| File Format | PDF HTM / HTML |
| Volume Number | 11 |
| Alternate Webpage(s) | http://gorila.furb.br/ojs/index.php/universocontabil/article/download/3872/3025 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
