DETERMINANTS OF EVALUATION OF BIOLOGICAL ASSETS AT FAIR VALUE IN COMPANIES LISTED ON THE BM&FBOVESPA

Authors

  • Maria Margarete Baccin Brizolla UNIJUI/FURB
  • Caroline Sulzbach Pletsch FURB - BLUMENAU
  • Luiza Betânia Fasolin FURB - BLUMENAU
  • Alini da Silva FURB- BLUMENAU
  • Fabrícia Silva da Rosa FURB - BLUMENAU

Abstract

This study aims to answer the following research question: What is the influence of economic and financial indicators in the assessment of biological assets at fair value in companies listed on the BM & FBOVESPA after the adoption of CPC 29? A descriptive research aims to identify the influence of economic and financial indicators in the assessment of biological assets at fair value in companies listed on the BM & FBOVESPA after the adoption of CPC 29, the period from 2009 to 2012. Was performed with a quantitative approach. Checklist was applied in order to identify by means of the notes which were the classes of biological assets disclosed by the entity in the sample. We used the Review Panel with fixed effects and balanced data, and used the model of Multiple Linear Regression by Ordinary Least Squares (OLS) , using the SPSS ® software and LHStat to relate the dependent variable (index of disclosure ) and the independent variables (SIZE , ROE , ROA and PBBA). It was found that the significant variables in the model were Company size and ROA. It was found that as the size of the company increases, also improves the level of disclosure of biological assets. Already when ROA increases, decreases the release of biological active and vice versa.

Keywords: Biological assets, disclosure index, performance indicators.

 

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Published

03-07-2014

How to Cite

BRIZOLLA, M. M. B.; PLETSCH, C. S.; FASOLIN, L. B.; SILVA, A. da; ROSA, F. S. da. DETERMINANTS OF EVALUATION OF BIOLOGICAL ASSETS AT FAIR VALUE IN COMPANIES LISTED ON THE BM&FBOVESPA. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 6, n. 2, p. 152–169, 2014. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/4989. Acesso em: 23 nov. 2024.

Issue

Vol. 6 No. 2 (2014): Jul./Dez.

Section

ARTICLES

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