Resumen

JORDAO, Ricardo  y  COLAUTO, Romualdo. Voluntary disclosure of intangible assets: An empirical study on Brazilian financial institutions. Rev. Portuguesa e Brasileira de Gestão [online]. 2013, vol.12, n.2, pp.30-43. ISSN 1645-4464.

This paper presents the results of a research that aimed at analyzing the level of voluntary disclosure of information’s on the recognition and measurement of intangibles assets (IA) in financial institutions listed on São Paulo Stock Exchange (BOVESPA). The investigation focused on the 11.638/2007 act, which brought to listed companies the need to disclose quantitative and qualitative information about the intangibles. This exploratory and descriptive research was based on a qualitative and quantitative approach. The results showed that even with the new legislation, many companies are still disclosing little information about the IA, because: the intangible assets inseparability characteristic; the difficulties of measurement of the potential cash flow of AI and because of technical difficulties or for strategic reasons, as pointed out in previous studies. All in all, these results are divergent from that observed in the Spanish reality - where was proved to be a feasible practice the voluntary disclosure of information on intangibles.

Palabras clave : Intangible Assets; Voluntary Disclosure; Brazilian Financial Institutions; International Accounting Harmonization; Corporate Governance.

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