IDEAS home Printed from https://ideas.repec.org/a/col/000180/014122.html
   My bibliography  Save this article

Concentracao de propriedade e o impairment loss sobre o goodwill: investigacao empírica no contexto das companhias abertas brasileiras

Author

Listed:
  • Paulo Sérgio Almeida Santos
  • Andréia Carpes Dani
  • Roberto Carlos Klann

Abstract

Resumo Objetivo deste artigo consiste em verificar se a concentracao de propriedade interfere na tomada de decisao em relacao a aplicacao do teste de impairment sobre o goodwill. Bem como, constata se a divulgacao de informacoes acessórias sobre o goodwill e a governanca corporativa está associada a este teste, no contexto das companhias abertas brasileiras. A pesquisa quantitativa, do tipo descritiva e documental, analisou uma amostra de companhias listada na BM&FBOVESPA. Embora os resultados nao sejam alcancados por meio de métodos estatísticos mais robustos, é percebido inicialmente, que a concentracao de propriedade nao interfere na aplicacao do teste de impairment sobre o goodwill. Do mesmo modo, nao sao percebidas associacoes estatisticamente significativas do teste em relevo, com a divulgacao de informacoes acessórias sobre o goodwill, e com a governanca corporativa.

Suggested Citation

  • Paulo Sérgio Almeida Santos & Andréia Carpes Dani & Roberto Carlos Klann, 2015. "Concentracao de propriedade e o impairment loss sobre o goodwill: investigacao empírica no contexto das companhias abertas brasileiras," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 0(1), pages 175-188, June.
    • Handle: RePEc:col:000180:014122
    as

    Download full text from publisher

    File URL: http://www.scielo.org.co/pdf/rfce/v23n1/v23n1a10.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Concentração de propriedade; Impairment; Goodwill; Divulgação; Governança corporativa;
    All these keywords.

    JEL classification:

    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000180:014122. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Administrador (email available below). General contact details of provider: https://edirc.repec.org/data/femngco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.