Abstract: This paper aims to analyze the compliance of the mandatory disclosure of impairment test required by Technical Pronouncement CPC 01 (R1) in Brazilian companies listed on B3 SA, from 2011 to 2023, testing factors and characteristics (companies audited by big four, corporate governance, larger companies, indebted companies, and goodwill) to verify whether these factors influence disclosure compliance by sector of the economy. The methodology used data from B3 S.A. and the economical software in 193 companies across 17 economic sectors. Among the factors and characteristics.........
Keywords: Disclosure; Impairment test; Conformity; Brazilian market
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