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This research aimed to identify the determinant characteristics of the level of disclosure of information about the investment properties of Publicly Traded Brazilian Companies. The analysis was carried out in the Brazilian non-financial public companies that had a balance in the investment property account in the year 2015. Two checklists were prepared, based on CPC 28, in order to measure the level of evidence of the sample. Through a multiple linear regression model the dependent variable level of evidence and the following independent variables were tested: audit firm, level of corporate governance, existence of audit committee, sector of activity, ADRs traded on the New York Stock Exchange (NYSE), size, representativeness and profitability. The results show that the representative and trading variables of ADRs on the NYSE were positively significant at the 5% level in the model. The audit committee variable was negatively significant in the model at the 5% level of significance. The other characteristics analyzed were not individually significant to explain the level of evidence of IP. [ABSTRACT FROM AUTHOR]

This article aims to investigate the disclosure of intellectual capital on the management reports of the banks listed on the BM&FBOVESPA in the period from 2010 to 2013. In addition, the study seeks to identify the existence of differences in disclosure levels among banks listed in the three different segments and those listed in the traditional market. The research is characterized as descriptive, with a qualitative approach, through documentary analysis of management reports available on the BM&FBOVESPA website. The final sample consists of 23 banks, 14 listed on different segments and 9 listed in the traditional market. The results show that the elements of the internal capital and external capital are the most evident, and among the most highlighted items are management philosophy and corporate culture. Moreover, the less disclosed are customer loyalty, know-how, entrepreneurial spirit and skills related to work. We found a reduction in the volume of disclosure of intellectual capital elements in the period, and only the internal capital category had increased its disclosure. This may signal a change in the companies’ disclosure policies. Finally, it is emphasized that the form of disclosure that prevailed was the narrative. It is suggested for future research, as it is a voluntary disclosure made by companies; investigate the reason for the preference in the disclosure of information involving specific indicators. [ABSTRACT FROM AUTHOR]

In business combinations can be recognized identifiable intangible and goodwill acquired in the transaction. Such resources reach in some transactions, relevant proportions that represent significant value in relation to the consideration for the operation. The objective of this research is to present the characteristics of identifiable intangible assets and goodwill recognized in business combinations carried out in Brazilian public companies. For this, 202 business combinations were analyzed made between the period 2010 and 2013. The results show that companies provide a low level of information about the factors that make up the goodwill recognized, use generic text to indicate the factors that make up goodwill recognized and do not indicate the nature of the identifiable intangible assets recognized in business combinations. [ABSTRACT FROM AUTHOR]

The study aimed to investigate how aspects of valuing liabilities at fair value is evidenced by the construction companies listed on the BM&FBovespa. The research is qualitative, literature and documents. The population are 125 companies listed on the New Market segment of the BM&FBovespa. The sample is not random and intentional with an investigation of 17 companies in the construction sector listed on the New Market. The analysis corresponds to the years 2007 to 2011 was conducted content analysis of the notes of the companies. It was found that eight companies showed liabilities, at fair value in the period 2008 to 2011. In 2009, only one company showed fair value. Since 2010, seven other companies began disclosing the fair value of liabilities due this year that the legal duty of disclosure that occurred. Glimpsed the concern of companies with respect to more objective measurement methods, whose focuses are given through the market, inputs/outputs and cost. It was also found that firms accounted for in the income gains or losses arising from fair value measurement. Most companies did not reveal minimal information regarding the fair value of liabilities. From these results, we can assign the item in the disclosure concept unsatisfactory for most of the sample. Only one company was rated very good concept. However, it was noticed considerable improvement in the quality of accounting disclosure between the periods 2008 to 2011, as well as higher recurrence of accounting at fair value. [ABSTRACT FROM AUTHOR]