CONFORMIDADE DO DISCLOSURE OBRIGATÓRIO DOS ATIVOS INTANGÍVEIS E PRÁTICAS DE GOVERNANÇA CORPORATIVA

The goal of this study is to verify whether the companies with higher proportions of intangible assets in total assets and best practices of corporate governance have higher conformity with the mandatory disclosure of such assets. A descriptive research, with quantitative approach, was conducted through document analysis in a sample of 260 companies in six economic sectors of BM&FBovespa. For each company it was calculated the percentage of intangible assets compared to the total assets, the corporate governance index based on the study of Leal and Carvalhal-da-Silva (2007) and the conformity rate of the information disclosed about intangible assets. The results revealed representation of intangibles, generally equivalent to 17% of total assets, but some companies, especially those in sectors with higher proportions, have more significant rates. In quality of governance practices was identified an average rate of 55% and the level of information disclosure on intangibles an average rate of 75%. Pearson's correlation was positive and statistically significant, corroborating the description in the study purpose. It is concluded that among companies in different sectors of BM&FBovespa, those with higher proportions of intangible assets in total assets and best practices in corporate governance have higher conformity with the mandatory disclosure of such assets.