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portuguesO objetivo deste trabalho foi analisar se a transicao das normas contabeis locais para as normas internacionais de contabilidade propostas pelo International Accounting Standards Board - IASB acarretou um maior reconhecimento dos ativos intangiveis nas empresas no Brasil e se ha alguma correlacao entre o preco das acoes dessas empresas e a informacao do ativo intangivel publicado em suas demonstracoes contabeis. A amostra utilizada foi de 213 empresas listadas na BM&FBOVESPA em um periodo de 6 anos, compreendidos entre 2005 e 2007 (antes da adocao das IAS/IFRS) e de 2009 a 2011 (pos adocao as IAS/IFRS). Para a verificacao do aumento ou diminuicao do reconhecimento dos ativos intangiveis identificaveis e dos ativos intangiveis nao identificaveis (goodwill) utilizou-se a analise descritiva dos dados e, posteriormente, realizou-se dois testes comparativos de media: t-student e wilcoxon. Para a analise da existencia de correlacao entre o preco das acoes e a informacao do intangivel divulgado nas demonstracoes contabeis das empresas selecionadas para o estudo, foi utilizado um modelo de regressao multivariada. Os resultados encontrados utilizando-se o teste t-student indicaram que houve um maior reconhecimento por parte das empresas no que se refere as variaveis ativos intangiveis identificaveis e ativo intangivel total, nao acontecendo o mesmo em relacao a variavel goodwill. Ja com relacao ao valor do preco das acoes e o intangivel publicado, foi constatado que ha uma relacao entre o valor das acoes e o total dos ativos intangiveis reconhecidos. EnglishThis study aims at analyzing whether the transition from local accounting standards to international accounting standarss proposed by the Internationa Accounting Standards Board - IASB resulted in a greater recognition of intangible assets in Brazilian companies and whether there is any correlation between the stock prices of these companies and the information of their intangible assets published in the financial statements. The sample consisted of 213 companies listed on the BM & FBOVESPA in a period of 6 years, from 2005 to 2007 (prior to the adoption of IAS / IFRS), and from 2009 to 2011 (after the adoption of IAS / IFRS). To verify the increase or the decrease of their intangible assets recognition which were identified and the non-identifyed intangible assets (goodwill), a descriptive data analysis was employed, and subsequently two tests were held to compare averages: t-Student and Wilcoxon. The analysis of the correlation between stock price and intangible information was performed by applying a multivaried regression model. The results obtained by using the t-Student test indicated that there was greater recognition by companies with regard to the variables of identifiable intangible assets and total intangible assets. On the other hand, with respect to the variable goodwill, no greater recognition was observed. Finally, with respect to the value of the stock prices and published intangibles, it was found that there is a relationship between the stock prices and recognized total intangible assets.

A Adoção das Normas Internacionais de Contabilidade Ocasionou Um Maior Reconhecimento dos Ativos Intangíveis no Brasil?