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Advisor(s)
Abstract(s)
O goodwill é um ativo que tem gerado grande controvérsia e o seu tratamento contabilístico já sofreu várias alterações. Ao longo dos anos tem-se verificado um elevado número de estudos sobre o teste de imparidade do goodwill e o seu impacto na qualidade das informações que são divulgadas pelas empresas. Assim, o presente estudo tem como objetivo estudar quais são os determinantes do reconhecimento das perdas por imparidade do goodwill divulgado pelas empresas não financeiras cotadas no PSI 20 e IBEX 35. Desta forma, a amostra considerada é composta por 31 empresas não financeiras cotadas, 14 cotadas no PSI 20 e 17 cotadas no IBEX 35, para o período de 2013 a 2017. Com base nos dados obtidos através dos Relatório e Contas Consolidadas, efetuou-se a análise estatística, com recurso à regressão logística múltipla. Da análise efetuada, foi possível concluir que os fatores rentabilidade do ativo, dimensão da empresa e alavancagem financeira são estatisticamente significativos para determinar o reconhecimento das perdas por imparidade do goodwill para as empresas incluídas no estudo.
Goodwill is an asset that has been very controversial and its accounting treatment has undergone many changes. Over the years, there have been an increasing number of studies on Goodwill impairment test and its impact on quality of information that are disclosure by the companies. The present study aims to verify the determinants of goodwill impairment losses recognition disclosed by non-financial companies listed in PSI 20 and IBEX 35. The considered sample is composed of 31non-financial companies listed, 14 being listed on PSI-20 and 17 being listed on IBEX-35, for the 2013-2017 period. Based on the collected data from the consolidated reports and annual accounts, statistical analysis was done using the correlation analisys and the multiple logistic. From the performed analysis, it was possible to conclude that the factors of asset return, company size and financial leverage are statistically significant to determine goodwill’s impairment losses for the companies included in the study.
Goodwill is an asset that has been very controversial and its accounting treatment has undergone many changes. Over the years, there have been an increasing number of studies on Goodwill impairment test and its impact on quality of information that are disclosure by the companies. The present study aims to verify the determinants of goodwill impairment losses recognition disclosed by non-financial companies listed in PSI 20 and IBEX 35. The considered sample is composed of 31non-financial companies listed, 14 being listed on PSI-20 and 17 being listed on IBEX-35, for the 2013-2017 period. Based on the collected data from the consolidated reports and annual accounts, statistical analysis was done using the correlation analisys and the multiple logistic. From the performed analysis, it was possible to conclude that the factors of asset return, company size and financial leverage are statistically significant to determine goodwill’s impairment losses for the companies included in the study.
Description
Mestrado em Contabilidade e Gestão das Instituições Financeiras
Keywords
Goodwill Perdas por imparidade Determinantes do reconhecimento Empresas cotadas Regressão logística Impairment loss Determinants of recognition Listed companies Logistic regression