Non-current assets held for sale and discontinued operations: an analysis in the level of evidence and the characteristics of publicly traded Brazilian companies

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Purpose: The objective of this research is to analyze the level of disclosure and the characteristics of publicly traded Brazilian companies in relation to non-current assets held for sale and discontinued operations. Methodology: To analyze the level of disclosure, a checklist was created based on...

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Principais autores: Silva, Andressa Fernanda da, Souza, Maíra Melo de
Formato: Online
Idioma:eng
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/29383
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collection Portal de Pediódicos Eletrônicos da UFRN
language eng
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author Silva, Andressa Fernanda da
Souza, Maíra Melo de
spellingShingle Silva, Andressa Fernanda da
Souza, Maíra Melo de
Non-current assets held for sale and discontinued operations: an analysis in the level of evidence and the characteristics of publicly traded Brazilian companies
author_facet Silva, Andressa Fernanda da
Souza, Maíra Melo de
author_sort Silva, Andressa Fernanda da
title Non-current assets held for sale and discontinued operations: an analysis in the level of evidence and the characteristics of publicly traded Brazilian companies
title_short Non-current assets held for sale and discontinued operations: an analysis in the level of evidence and the characteristics of publicly traded Brazilian companies
title_full Non-current assets held for sale and discontinued operations: an analysis in the level of evidence and the characteristics of publicly traded Brazilian companies
title_fullStr Non-current assets held for sale and discontinued operations: an analysis in the level of evidence and the characteristics of publicly traded Brazilian companies
title_full_unstemmed Non-current assets held for sale and discontinued operations: an analysis in the level of evidence and the characteristics of publicly traded Brazilian companies
title_sort non-current assets held for sale and discontinued operations: an analysis in the level of evidence and the characteristics of publicly traded brazilian companies
description Purpose: The objective of this research is to analyze the level of disclosure and the characteristics of publicly traded Brazilian companies in relation to non-current assets held for sale and discontinued operations. Methodology: To analyze the level of disclosure, a checklist was created based on CPC 31 (2009). This study is classified as documentary, considering that the Notes to the Financial Statements, the Balance Sheet and the Statement of Income for the Year of the companies included in the sample were analyzed. The problem approach was qualitative. The sample consists of all companies in Brazil, Bolsa, Balcão (B3) that presented non-current assets held for sale (NCAHS) and / or discontinued operations (DO) in 2018, which corresponds to 67 companies divided into 10 operating sectors. The characteristics analyzed were: sector of activity, corporate governance, profitability, auditing company, and shares are traded on the New York Stock Exchange (NYSE). Results: The results suggest that companies that fall under the New Market, have negative profitability and trade shares on the NYSE tend, on average, to perform a higher level of disclosure of  NCAHS and DO. The sectors with the highest concentration of NCAHS and DO were Industrial Goods and Cyclic Consumption, both comprising 16 companies out of 67 in the sample. The nature of NCAHS that stood out the most were the subsidiaries, with 49% representativeness. It was observed that companies still need to improve their disclosure, as the sample average was 44%. Contributions of the Study: The realization of the present investigation contributes in the sense that the accounting practice pertaining to NCAHS and DO is relatively recent in Brazil and many academics may still have doubts about the subject, considering that the accounting pronouncement CPC 31 brought new disclosure procedures. In this sense, this research contributes towards presenting the way in which Brazilian public companies are showing NCAHS and DO in an updated context, demonstrating that they need to improve the level of information disclosed to fully comply with CPC 31.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2022
url https://periodicos.ufrn.br/ambiente/article/view/29383
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spelling oai:periodicos.ufrn.br:article-293832023-01-18T23:18:38Z Non-current assets held for sale and discontinued operations: an analysis in the level of evidence and the characteristics of publicly traded Brazilian companies Activos no corrientes mantenidos para la venta y operaciones discontinuadas: un análisis del nivel de divulgación y las características de las empresas brasileñas que cotizan en bolsa Ativo não circulante mantido para venda e operações descontinuadas: uma análise no nível de evidenciação e nas características das companhias de capital aberto brasileiras Silva, Andressa Fernanda da Souza, Maíra Melo de Non-current assets held for sale; discontinued operations; CPC 31; IFRS 5; disclosure. Inglês (Estados Unidos). Activos no corrientes mantenidos para la venta; Operaciones discontinuadas; CPC 31; IFRS 5; Divulgar. Ativos não circulantes mantido para venda; Operações descontinuadas; CPC 31; IFRS 5; Evidenciação Purpose: The objective of this research is to analyze the level of disclosure and the characteristics of publicly traded Brazilian companies in relation to non-current assets held for sale and discontinued operations. Methodology: To analyze the level of disclosure, a checklist was created based on CPC 31 (2009). This study is classified as documentary, considering that the Notes to the Financial Statements, the Balance Sheet and the Statement of Income for the Year of the companies included in the sample were analyzed. The problem approach was qualitative. The sample consists of all companies in Brazil, Bolsa, Balcão (B3) that presented non-current assets held for sale (NCAHS) and / or discontinued operations (DO) in 2018, which corresponds to 67 companies divided into 10 operating sectors. The characteristics analyzed were: sector of activity, corporate governance, profitability, auditing company, and shares are traded on the New York Stock Exchange (NYSE). Results: The results suggest that companies that fall under the New Market, have negative profitability and trade shares on the NYSE tend, on average, to perform a higher level of disclosure of  NCAHS and DO. The sectors with the highest concentration of NCAHS and DO were Industrial Goods and Cyclic Consumption, both comprising 16 companies out of 67 in the sample. The nature of NCAHS that stood out the most were the subsidiaries, with 49% representativeness. It was observed that companies still need to improve their disclosure, as the sample average was 44%. Contributions of the Study: The realization of the present investigation contributes in the sense that the accounting practice pertaining to NCAHS and DO is relatively recent in Brazil and many academics may still have doubts about the subject, considering that the accounting pronouncement CPC 31 brought new disclosure procedures. In this sense, this research contributes towards presenting the way in which Brazilian public companies are showing NCAHS and DO in an updated context, demonstrating that they need to improve the level of information disclosed to fully comply with CPC 31. Objetivo: El objetivo de esta investigación es analizar el nivel de divulgación y las características de las empresas brasileñas que cotizan en bolsa en relación con los activos no corrientes mantenidos para la venta y las operaciones discontinuadas. Metodología: Para analizar el nivel de divulgación, se creó una lista de verificación basada en CPC 31 (2009). Este estudio se clasifica como documental, considerando que se analizaron las Notas Explicativas, el Balance General y el Estado de Resultados del Ejercicio de las empresas incluidas en la muestra. El enfoque del problema fue cualitativo. La muestra está compuesta por todas las empresas de Brasil, Bolsa, Balcão (B3) que tenían activos no corrientes mantenidos para la venta (ANCMV) y / o operaciones discontinuadas (OD) en 2018, lo que corresponde a 67 empresas divididas en 10 sectores operativos. Las características analizadas fueron: sector de actividad, gobierno corporativo, rentabilidad, empresa auditora y las acciones cotizan en la Bolsa de Valores de Nueva York (NYSE). Resultados: Los resultados sugieren que las empresas que caen bajo el Novo Mercado, tienen rentabilidad negativa y cotizan acciones en la NYSE tienden, en promedio, a realizar un mayor nivel de divulgación de ANCMV y OD. Los sectores con mayor concentración de ANCMV y OD fueron Bienes Industriales y Consumo Cíclico, ambos compuestos por 16 empresas de las 67 de la muestra. La naturaleza de la ANCMV que más se destacó fueron las filiales, que representan el 49%. Se observó que las empresas aún deben mejorar su divulgación, ya que el promedio de la muestra fue del 44%. Contribuciones del Estudio: La realización de esta investigación contribuye en el sentido de que la práctica contable relacionada con ANCMV y DO es relativamente reciente en Brasil y muchos académicos aún pueden tener dudas sobre el tema, considerando que el pronunciamiento contable CPC 31 trajo nuevos procedimientos de divulgación. En ese sentido esta investigación contribuye a presentar la forma en que las empresas públicas brasileñas están mostrando ANCMV y OD en un contexto actualizado, demostrando que necesitan mejorar el nivel de información divulgada para cumplir plenamente con la CPC 31. Objetivo: O objetivo desta pesquisa é analisar o nível de evidenciação e as características das companhias de capital aberto brasileiras em relação aos ativos não circulantes mantidos para venda e operações descontinuadas. Metodologia: Para analisar o nível de evidenciação, elaborou-se uma lista de verificação com base no CPC 31 (2009). Este estudo se enquadra como documental, tendo em vista que foram analisadas as Notas Explicativas, o Balanço Patrimonial (BP) e a Demonstração do Resultado do Exercício (DRE) das empresas componentes da amostra. A abordagem do problema foi qualitativa. A amostra é constituída por todas as companhias da Brasil, Bolsa, Balcão (B3) que apresentaram ativos não circulantes mantidos para venda (ANCMV) e/ou operações descontinuadas (OD) no ano de 2018, o que corresponde a 67 empresas divididas em 10 setores de atuação. As características analisadas foram: setor de atuação, governança corporativa, rentabilidade, empresa de auditoria, e se negociam ações na New York Stock Exchange (NYSE). Resultados: Os resultados sugerem que as companhias que se enquadram no Novo Mercado, possuem rentabilidade negativa e negociam ações na NYSE tendem, em média, a realizar um maior nível de evidenciação dos ANCMV e OD. Os setores que apresentaram maior concentração dos ANCMV e OD foram o de Bens Industriais e Consumo Cíclico, ambos compostos por 16 empresas das 67 da amostra. A natureza do ANCMV que mais se destacou foram as controladas, com representatividade de 49%. Observou-se que as empresas ainda precisam melhorar quanto a evidenciação, pois a média da amostra foi de 44%. Contribuições do Estudo: A realização da presente investigação contribui no sentido que a prática contábil pertinente aos ANCMV e OD é relativamente recente no Brasil e muitos acadêmicos ainda podem ter dúvidas sobre o tema, considerando que o pronunciamento contábil CPC 31 trouxe novos procedimentos de evidenciação. Nesse sentido, esta pesquisa contribui no sentido de apresentar a maneira como as companhias de capital aberto brasileiras estão evidenciando os ANCMV e das OD num contexto atualizado, demonstrando que elas precisam melhorar o nível das informações divulgadas para atender plenamente o CPC 31. Portal de Periódicos Eletrônicos da UFRN 2022-07-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/29383 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 No. 2 (2022): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 2 (2022): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 14 n. 2 (2022): Jul./Dez. 2176-9036 10.21680/2176-9036.2022v14n2 eng https://periodicos.ufrn.br/ambiente/article/view/29383/15861 Copyright (c) 2022 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 http://creativecommons.org/licenses/by-nc-sa/4.0

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