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dc.contributor.advisorKronbauer, Clovis Antônio
dc.contributor.authorMardini, Carlos Eduardo Ferreira
dc.date.accessioned2017-08-24T14:28:42Z
dc.date.accessioned2022-09-22T19:26:32Z
dc.date.available2017-08-24T14:28:42Z
dc.date.available2022-09-22T19:26:32Z
dc.date.issued2017-05-29
dc.identifier.urihttps://hdl.handle.net/20.500.12032/60919
dc.description.abstractThe present study aimed to investigate the determinants of asset impairment loss, the Brazilian companies listed on the BM&FBOVESPA, in the period from 2010 to 2014. Its importance is given from the law No. 11,638/09 that makes it compulsory, from 2010, the decrease in recoverable value of assets at least annually. To this end, quantitative approach was used, with the purpose of demonstrating the statistical relationship between the impairment recognized by the company and the market value, the active, the equity, the investment, fixed assets and the profit or loss for the financial year and to test the null hypothesis that there is no such relation using Mann-Whitney's test. The population was composed of 346 companies, open, active, and who trade shares on BM&FBOVESPA. For the final sample, 28 companies that had the impairment in these groups of that period. The analysis of the results showed that: (i) the oil and gas sector got the biggest loss, followed by power and textile. In relation to other results took into account the dependent variable and your relationship with independent variables where it was possible to observe with regard to impairment recorded that the increase of one unit in this coefficient was led by (ii) a decrease in the coefficient of market value; (iii) a decrease in the coefficient of active; (iv) an increase in the coefficient of net equity; (v) a decrease in the coefficient of investment; (vi) a decrease in the coefficient of total assets; (vii) a decrease in the coefficient of debt; (viii) a decrease in the coefficient of EBITDA; (iv) an increase in the coefficient.en
dc.description.sponsorshipNenhumapt_BR
dc.languagept_BRpt_BR
dc.publisherUniversidade do Vale do Rio dos Sinospt_BR
dc.rightsopenAccesspt_BR
dc.subjectRedução ao valor recuperávelpt_BR
dc.subjectDecrease in recoverable valueen
dc.titlePerda por impairment de ativos e o valor de mercado de empresas brasileiras de capital abertopt_BR
dc.typeDissertaçãopt_BR


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