Longitudinal study of the degree of intangibility of the largest banks in Brazil
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| Format: | Artículo científico |
| Langue: | en |
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Universidade de São Paulo
2013
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| _version_ | 1876468934118473728 |
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| author | Alessandra C. de Vasconcelos |
| author_facet | Alessandra C. de Vasconcelos |
| contents | Longitudinal study of the degree of intangibility of the largest banks in Brazil Alessandra C. de Vasconcelos Rosângela F. dos Santos Márcia M. M. De Luca Jacqueline V. A. da Cunha Administración y Contabilidad Standards Intangible Assets Institutional Theory International Financial Reporting In light of Institutional Theory, we observed the behavior of the degree of intangibility of the largest banks listed on the Brazilian stock exchange (BM&FBovespa) in the period 2007-2010 in order to assess the impact of the introduction of mandatory disclosure of intangible assets in accounting statements associated with the convergence on International Financial Reporting Standards. The study was qualitative and based on an initial sample of the top 50 banks (by equity) on the ranking of “Exame Melhores e Maiores 2010” (list of the top 1,000 firms in Brazil). We found that (i) the explanatory notes were the accounting document most commonly used for the presentation or decomposition of intangibles, (ii) the most representative types of intangible assets were “expenditure on acquisition and software development”, “software and systems” and “acquisition of payrolls” with regard to frequency, and “goodwill” and “acquisition of payrolls” with regard to average volume of investment; (iii) the predominant classification of intangible assets was “infrastructure assets”, (iv) the degree of intangibility decreased over the study period, and (v) no symmetry was observed between variations in the index of investments in intangible assets and market value. 2013 artículo científico 1982-6486 https://www.redalyc.org/articulo.oa?id=235230528005 https://www.redalyc.org/journal/2352/235230528005/ https://www.redalyc.org/journal/2352/235230528005/html/ https://www.redalyc.org/journal/2352/235230528005/235230528005.epub https://www.redalyc.org/journal/2352/235230528005/movil en http://www.redalyc.org/revista.oa?id=2352 Revista de Contabilidade e Organizações application/pdf Universidade de São Paulo Revista de Contabilidade e Organizações (Brasil) Num.19 Vol.7 |
| format | Artículo científico |
| id | redalyc_235230528005 |
| institution | Redalyc |
| language | en |
| publishDate | 2013 |
| publisher | Universidade de São Paulo |
| spellingShingle | Longitudinal study of the degree of intangibility of the largest banks in Brazil Alessandra C. de Vasconcelos Administración y Contabilidad Standards Intangible Assets Institutional Theory International Financial Reporting Longitudinal study of the degree of intangibility of the largest banks in Brazil Alessandra C. de Vasconcelos Rosângela F. dos Santos Márcia M. M. De Luca Jacqueline V. A. da Cunha Administración y Contabilidad Standards Intangible Assets Institutional Theory International Financial Reporting In light of Institutional Theory, we observed the behavior of the degree of intangibility of the largest banks listed on the Brazilian stock exchange (BM&FBovespa) in the period 2007-2010 in order to assess the impact of the introduction of mandatory disclosure of intangible assets in accounting statements associated with the convergence on International Financial Reporting Standards. The study was qualitative and based on an initial sample of the top 50 banks (by equity) on the ranking of “Exame Melhores e Maiores 2010” (list of the top 1,000 firms in Brazil). We found that (i) the explanatory notes were the accounting document most commonly used for the presentation or decomposition of intangibles, (ii) the most representative types of intangible assets were “expenditure on acquisition and software development”, “software and systems” and “acquisition of payrolls” with regard to frequency, and “goodwill” and “acquisition of payrolls” with regard to average volume of investment; (iii) the predominant classification of intangible assets was “infrastructure assets”, (iv) the degree of intangibility decreased over the study period, and (v) no symmetry was observed between variations in the index of investments in intangible assets and market value. 2013 artículo científico 1982-6486 https://www.redalyc.org/articulo.oa?id=235230528005 https://www.redalyc.org/journal/2352/235230528005/ https://www.redalyc.org/journal/2352/235230528005/html/ https://www.redalyc.org/journal/2352/235230528005/235230528005.epub https://www.redalyc.org/journal/2352/235230528005/movil en http://www.redalyc.org/revista.oa?id=2352 Revista de Contabilidade e Organizações application/pdf Universidade de São Paulo Revista de Contabilidade e Organizações (Brasil) Num.19 Vol.7 |
| title | Longitudinal study of the degree of intangibility of the largest banks in Brazil |
| topic | Administración y Contabilidad Standards Intangible Assets Institutional Theory International Financial Reporting |
| url | https://www.redalyc.org/articulo.oa?id=235230528005 https://www.redalyc.org/journal/2352/235230528005/ https://www.redalyc.org/journal/2352/235230528005/html/ https://www.redalyc.org/journal/2352/235230528005/235230528005.epub https://www.redalyc.org/journal/2352/235230528005/movil |