Abstract

ALMEIDA SANTOS, PAULO SÉRGIO; CARPES DANI, ANDREIA  and  KLANN, ROBERTO CARLOS. PROPERTY OF CONCENTRATION AND THE IMPAIRMENT LOSS ON GOODWILL: EMPIRICAL RESEARCH IN THE CONTEXT OF BRAZILIAN COMPANIES LISTED. Rev.fac.cienc.econ. [online]. 2015, vol.23, n.1, pp.175-188. ISSN 0121-6805.

Purpose of this article is to check that the concentration of ownership interfere in decision making regarding the application of the impairment test on goodwill. As well as notes to the disclosure of supplementary information about goodwill and corporate governance is associated with this test, in the context of Brazilian companies listed. The research is quantitative, like descriptive and documentary, analyzed a sample of listed companies on the BM&FBOVESPA. Although the results are not achieved through robust statistical methods, is realized initially, that the concentration of ownership does not affect the application of the impairment test on goodwill. Similarly, of mode statistically significant not associations of the test perceived, with the disclosure of supplementary information on goodwill and corporate governance.

Keywords : Property concentration; Impairment; Goodwill; Disclosure; Corporate governance.

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