Disclosure of non-acquired Intangible Assets in the Administration Reports of the Striped Companies in the Levels of the Corporative Governance from Bovespa

Abstract

The intangible assets represent the results from the incorporation of knowledge and information of the productivity activities of the entities. The capacities are built and accumulated during time, due to the experiences and all the structure of entities. To evaluate and to show these capacities are some challenges facing the accounting process. Thus, the project’s objective was to analyze the content of the disclosure of non-acquired intangible assets in the Administration Reports from the Brazilian opened companies in 2006. The research is characterized as descriptive and for the collection of the data a target-population was used in form of the enterprises from the 3 levels of the corporative governance from Bovespa. The sample was composed by 80 enterprises that presented RA in 2006, excluding the ones that performed IPO after 2006 and financial institutions. From the RA a content analysis was made for the mention (or not) of 39 intangible characteristics related to the External Structure, Internal Structure and Individual Competence. Afterwards the Intangibility Degree was calculated and the correlation between the Market Value and the Degree of disclosure from intangible assets was analyzed. The parametric and nonparametric correlations are not substantial, although more expressive for the enterprises

from the New Market.