An analysis of the relationship between intangible assets and risk disclosure among B3’s financial companies

Objective: To analyze the relationship between intangible assets and risk disclosure in financial companies listed on B3. Methods: The sample comprised 78 financial companies traded on B3 between 2015 and 2019. A quantitative approach was adopted along with descriptive statistics, the test of the di...

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Autores: Rodrigues Albuquerque Filho, Antonio, Vasconcelos, Alessandra Carvalho de, da Rocha Garcia, Editinete André
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2024
País:Brasil
Institución:Academia Brasileira de Ciências Contábeis (Abracicon)
Repositorio:Revista de Educação e Pesquisa em Contabilidade
Idioma:portugués
inglés
OAI Identifier:oai:ojs.www.repec.org.br:article/3292
Acceso en línea:https://www.repec.org.br/repec/article/view/3292
Access Level:acceso abierto
Palabra clave:Intangible assets
Disclosure of risk
Financial sector
Ativos intangíveis
Disclosure de risco
Setor financeiro
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network_acronym_str BR
network_name_str Brasil
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dc.title.none.fl_str_mv An analysis of the relationship between intangible assets and risk disclosure among B3’s financial companies
Análise da relação entre os ativos intangíveis e o disclosure de risco de empresas financeiras da B3
title An analysis of the relationship between intangible assets and risk disclosure among B3’s financial companies
spellingShingle An analysis of the relationship between intangible assets and risk disclosure among B3’s financial companies
Rodrigues Albuquerque Filho, Antonio
Intangible assets
Disclosure of risk
Financial sector
Ativos intangíveis
Disclosure de risco
Setor financeiro
title_short An analysis of the relationship between intangible assets and risk disclosure among B3’s financial companies
title_full An analysis of the relationship between intangible assets and risk disclosure among B3’s financial companies
title_fullStr An analysis of the relationship between intangible assets and risk disclosure among B3’s financial companies
title_full_unstemmed An analysis of the relationship between intangible assets and risk disclosure among B3’s financial companies
title_sort An analysis of the relationship between intangible assets and risk disclosure among B3’s financial companies
dc.creator.none.fl_str_mv Rodrigues Albuquerque Filho, Antonio
Vasconcelos, Alessandra Carvalho de
da Rocha Garcia, Editinete André
author Rodrigues Albuquerque Filho, Antonio
author_facet Rodrigues Albuquerque Filho, Antonio
Vasconcelos, Alessandra Carvalho de
da Rocha Garcia, Editinete André
author_role author
author2 Vasconcelos, Alessandra Carvalho de
da Rocha Garcia, Editinete André
author2_role author
author
dc.subject.por.fl_str_mv Intangible assets
Disclosure of risk
Financial sector
Ativos intangíveis
Disclosure de risco
Setor financeiro
topic Intangible assets
Disclosure of risk
Financial sector
Ativos intangíveis
Disclosure de risco
Setor financeiro
description Objective: To analyze the relationship between intangible assets and risk disclosure in financial companies listed on B3. Methods: The sample comprised 78 financial companies traded on B3 between 2015 and 2019. A quantitative approach was adopted along with descriptive statistics, the test of the difference between the means, correlation, and multiple linear regression with panel data for data analysis. Results: The results showed differences in financial, non-financial, and general risk disclosure means between intangible-intensive and tangible-intensive companies. Additionally, the regression estimates indicated a positive influence of intangible assets on the companies’ risk disclosure. The results indicate that intangibility contributes to more transparent information about financial, non-financial, and general risks in financial companies listed on B3, favoring the adoption of strategies aimed at maximizing their economic value. Contributions: This study’s findings expand the discussion on intangible assets and risk reporting. Additionally, managers may see how the representativeness and structure of intangibles can be used to guide practices associated with disclosing risks to external stakeholders and understand how to manage such assets to create and maintain a company’s economic value.
publishDate 2024
dc.date.none.fl_str_mv 2024-03-28
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.repec.org.br/repec/article/view/3292
10.17524/repec.v18i1.3292
url https://www.repec.org.br/repec/article/view/3292
identifier_str_mv 10.17524/repec.v18i1.3292
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://www.repec.org.br/repec/article/view/3292/1826
https://www.repec.org.br/repec/article/view/3292/1827
dc.rights.driver.fl_str_mv Copyright (c) 2024 Revista de Educação e Pesquisa em Contabilidade (REPeC)
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2024 Revista de Educação e Pesquisa em Contabilidade (REPeC)
http://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Academia Brasileira de Ciências Contábeis (ABRACICON)
publisher.none.fl_str_mv Academia Brasileira de Ciências Contábeis (ABRACICON)
dc.source.none.fl_str_mv Journal of Education and Research in Accounting (REPeC); Vol. 18 No. 1 (2024): Jan - Mar
Revista de Educação e Pesquisa em Contabilidade (REPeC); v. 18 n. 1 (2024): Jan - Mar
1981-8610
1981-8610
10.17524/repec.v18i1
reponame:Revista de Educação e Pesquisa em Contabilidade
instname:Academia Brasileira de Ciências Contábeis (Abracicon)
instacron:ABRACICON
instname_str Academia Brasileira de Ciências Contábeis (Abracicon)
instacron_str ABRACICON
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reponame_str Revista de Educação e Pesquisa em Contabilidade
collection Revista de Educação e Pesquisa em Contabilidade
repository.name.fl_str_mv Revista de Educação e Pesquisa em Contabilidade - Academia Brasileira de Ciências Contábeis (Abracicon)
repository.mail.fl_str_mv repeccfc@gmail.com
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spelling An analysis of the relationship between intangible assets and risk disclosure among B3’s financial companiesAnálise da relação entre os ativos intangíveis e o disclosure de risco de empresas financeiras da B3Intangible assetsDisclosure of riskFinancial sectorAtivos intangíveisDisclosure de riscoSetor financeiroObjective: To analyze the relationship between intangible assets and risk disclosure in financial companies listed on B3. Methods: The sample comprised 78 financial companies traded on B3 between 2015 and 2019. A quantitative approach was adopted along with descriptive statistics, the test of the difference between the means, correlation, and multiple linear regression with panel data for data analysis. Results: The results showed differences in financial, non-financial, and general risk disclosure means between intangible-intensive and tangible-intensive companies. Additionally, the regression estimates indicated a positive influence of intangible assets on the companies’ risk disclosure. The results indicate that intangibility contributes to more transparent information about financial, non-financial, and general risks in financial companies listed on B3, favoring the adoption of strategies aimed at maximizing their economic value. Contributions: This study’s findings expand the discussion on intangible assets and risk reporting. Additionally, managers may see how the representativeness and structure of intangibles can be used to guide practices associated with disclosing risks to external stakeholders and understand how to manage such assets to create and maintain a company’s economic value.Objetivo: analisar a relação entre os ativos intangíveis e o disclosure de risco nas empresas financeiraslistadas na B3. Método: a amostra reuniu 78 empresas financeiras listadas na B3 e adotou como período de análise os anos de 2015 a 2019. A abordagem foi quantitativa e foram utilizados métodos da estatística descritiva, teste de diferença entre médias, correlação e regressão linear múltipla com dados em painel para análise dos dados. Resultados: os resultados demonstraram que há diferenças significantes no disclosure de risco financeiro, não financeiro e geral, entre as empresas intangível-intensivas e tangível-intensivas. Adicionalmente, as estimações das regressões indicaram influência positiva dos ativos intangíveis no disclosure de risco das empresas. Os resultados indicam que a intangibilidade contribui para uma melhor transparência de informações sobre os riscos financeiros, não financeiros e geral nas empresas do setor financeiro listadas na B3, o que favorece a adoção de estratégias que visem maximizar o seu valor econômico. Contribuições: os achados da pesquisa contribuem com a ampliação das discussões sobre os temas ativos intangíveis e relato de risco. Ademais, gestores podem perceber como a representatividade e a estrutura dos intangíveis podem ser usadas como direcionadores de práticas associadas à divulgação de riscos aos stakeholders externos, bem como entender como gerenciá-los de forma a criar e manter o valor econômico das empresas.Academia Brasileira de Ciências Contábeis (ABRACICON)2024-03-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://www.repec.org.br/repec/article/view/329210.17524/repec.v18i1.3292Journal of Education and Research in Accounting (REPeC); Vol. 18 No. 1 (2024): Jan - MarRevista de Educação e Pesquisa em Contabilidade (REPeC); v. 18 n. 1 (2024): Jan - Mar1981-86101981-861010.17524/repec.v18i1reponame:Revista de Educação e Pesquisa em Contabilidadeinstname:Academia Brasileira de Ciências Contábeis (Abracicon)instacron:ABRACICONporenghttps://www.repec.org.br/repec/article/view/3292/1826https://www.repec.org.br/repec/article/view/3292/1827Copyright (c) 2024 Revista de Educação e Pesquisa em Contabilidade (REPeC)http://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessRodrigues Albuquerque Filho, AntonioVasconcelos, Alessandra Carvalho deda Rocha Garcia, Editinete André2024-12-04T10:27:22Zoai:ojs.www.repec.org.br:article/3292Revistahttp://www.repec.org.br/repec/ONGhttp://www.repec.org.br/repec/oairepeccfc@gmail.com1981-86101981-8610opendoar:2024-12-04T10:27:22Revista de Educação e Pesquisa em Contabilidade - Academia Brasileira de Ciências Contábeis (Abracicon)false
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