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- W1934537356 abstract "This study aims mainly to examine the determinants of the level of compliance in disclosing information relating to the impairment of assets (impairment test) of the companies listed on the BM&FBovespa, required by CPC 01. To achieve the goal, the notes of the companies listed on the BM&FBovespa in 2010 and 2011 were initially checked, totaling 456 companies. The companies belonging to the Financial Sector and Others were not considered. From a documentary analysis, we identified a sample of 31 companies in 2010 and 27 in 2011 of recognition or reversal of impairment loss on fixed or intangibles assets. Aiming to measure the level of compliance with the requirements of CPC 01, we calculated the index of disclosure anchored on seven metrics elaborated based on the provisions contained in that statement. To explain the dependent variable level of disclosure, 12 independent variables were tested. The results showed that the variable independent auditing company was significant at 1%, and the variable internationalization at 5%, indicating that c ompanies audited by Big Four and issuance of ADRs met more adequately the requirements of CPC 01. Keywords: assets, impairment test, disclosure accounting." @default.
- W1934537356 created "2016-06-24" @default.
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- W1934537356 date "2014-08-21" @default.
- W1934537356 modified "2023-09-24" @default.
- W1934537356 title "FATORES DETERMINANTES NA EVIDENCIAÇÃO DA RE DUÇÃO AO VALOR RECUPERÁVEL DE ATIVOS (IMPAIRMENT TEST) EM EMPRESAS LISTADAS NA BM&FBOVESPA" @default.
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- W1934537356 doi "https://doi.org/10.4013/base.2014.114.01" @default.
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