Economic-Financial Profile of Companies Which Do And Don’t Do Assets Reevaluation

The evaluation of assets through the historical cost presents limitations in its informative power due to the value imbalance, thus the accounting values can be unreal front to the market. An alternative to decrease the impact of the value imbalance on the permanent assets, which are most sensible to this fact, is the evaluation to the current cost. The Brazilian legislation allows to the companies the alternative of assets reevaluation through the value of market, thus, some companies use this procedure and others not. In this context, the present study had as objective to investigate the economic-financial profile of these two groups of companies to verify if significant differences between them exist. We used for this the group of companies which displays its statements in São Paulo Stock Exchange (BOVESPA), totalizing 261 companies. With the intention of evaluating the significance of the existing differences, the non-parametric test of hypotheses Mann Whitney was used. The results point to the existence of significant differences in the profile of the two groups of companies.