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Abstract This 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. Author Biographies Francisco de Assis Carlos Filho, UNIVERSIDADE FEDERAL DE PERNAMBUCO Mestrando Ciências Contábeis UFPE Lucivaldo Lourenço da Silva Filho, UNIVERSIDADE FEDERAL DE PERNAMBUCO Mestrando Ciências Contábeis UFPE Umbelina Cravo Teixeira Lagioia, UNIVERSIDADE FEDERAL DE PERNAMBUCO Doutora Administração UFPE Igor Ézio Maciel da Silva, UNIVERSIDADE FEDERAL DE PERNAMBUCO Doutorando Economia UFPE Juliana Gonçalves de Araújo, UNIVERSIDADE FEDERAL DE PERNAMBUCO Mestrando Ciências Contábeis UFPE Downloads PDF (Português (Brasil)) Published 2013-12-20 How to Cite Carlos Filho, F. de A., Silva Filho, L. L. da, Lagioia, U. C. T., Silva, I. Ézio M. da, & Araújo, J. G. de. (2013). Did the adoption of international accounting standards produce a major recognition of intangible assets in Brazil?. Revista Catarinense Da Ciência Contábil, 12(37), p. 51–63. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/1548 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 12 No. 37 (2013): Dezembro Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Similar Articles Dyeniffer Packer Eigenstuhler, Cristian Baú dal Magro, Sady Mazzioni, Managerial Ability and Accounting-Tax Compliance , Revista Catarinense da Ciência Contábil: Vol. 22 (2023): RCCC

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