LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZIL

  • Alessandra Carvalho de Vasconcelos Universidade Federal do Ceará
  • Rosângela Felix dos Santos Universidade Federal do Ceará
  • Márcia Martins Mendes De Luca Universidade Federal do Ceará
  • Jacqueline Veneroso Alves da Cunha Universidade Federal de Minas Gerais

Resumo

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.

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Biografia do Autor

Alessandra Carvalho de Vasconcelos, Universidade Federal do Ceará
Doutora em Engenharia de Produção pela UFSC Profa. do Departamento de Contabilidade e do Programa de Pós-Graduação em Administração e Controladoria da UFC
Rosângela Felix dos Santos, Universidade Federal do Ceará
Bacharel em Ciências Contábeis pela Universidade Federal do Ceará - UFC
Márcia Martins Mendes De Luca, Universidade Federal do Ceará
Doutora em Controladoria e Contabilidade pela Universidade de São Paulo - USP e Professora Adjunta da Universidade Federal do Ceará - UFC
Jacqueline Veneroso Alves da Cunha, Universidade Federal de Minas Gerais
Doutora em Controladoria e Contabilidade pela Universidade de São Paulo - USP e Professora Adjunta da Universidade Federal de Minas Gerais - UFMG
Publicado
2013-12-07
Como Citar
Vasconcelos, A., Santos, R., De Luca, M., & da Cunha, J. (2013). LONGITUDINAL STUDY OF THE DEGREE OF INTANGIBILITY OF THE LARGEST BANKS IN BRAZIL. Revista De Contabilidade E Organizações, 7(19), 40-58. https://doi.org/10.11606/rco.v7i19.55516
Seção
Artigos