Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3

Purpose: The research This work aimed to analyze the influence of organizational complexity on the measurement of biological assets in the public companies listed in B3. Methodology: To do so, a descriptive, documental and quantitative research was carried out by means of a document, with data obtained through the Economática® database and also in the electronic site of B3. The sample consisted of a set of all the companies listed in B3, however, the sample refers only to the companies that have disclosed biological assets of short or long term in their statements in the balance sheet. Results: The results show that there is an influence of the organizational complexity for the measurement of the biological assets. The multiple regression model explains that 54% of the changes in the measurement records of the companies' total biological assets can be explained by the variable Log_At total according to the predictive model: (Y = 0.654Xi + 0.281x - 0.115 xi + ei). It was verified that, although regarding the form of measurement of the biological assets, the companies of the sample revealed that 72% carry out the valuation of these based on the criteria of the discounted cash flow. Contributions of the Study: Considering the normative nature of CPC 29 and its impacts on the criteria of evaluations of biological assets and agricultural products, the research produced a predictive model capable of explaining and clarifying that aspects of organizational complexity influence the classification of the criterion of measurement of total biological assets and the predictive model can be very useful to produce information for decision making on the aspects investigated, besides offering an additional theoretical contribution for the advancement of studies related to the identification of the organizational complexity and the criteria of measurement of the biological assets.

Abstract licence: CC BY-NC-SA

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