This work investigates the relationship between intellectual capital and value creation in the sector of Production and Assembly of Vehicles and Auto-parts in Brazil. Through the access of the database from the Annual Industrial Research conducted by the Brazilian Institute of Geography and...

The study of intangible assets has been attracting growing attention of investors and companies in the last years, mainly due to its potential effect in the creation of value. This interest raises important questions regarding models to evaluate, assess and measure intangible assets and to link...

Economists have concluded that the intangible assets growth have exceeded expectations in the last years. Although there is no general agreement on its conceptualization the intangible assets's effects in the company's statements have been widely recognized, raising interest from researchers and...

Once several studies have proved that the market value of the companies has distanced themselves from the book value, researchers have been searching the causes that explain the high discrepancy. One research stream focuses the intangible resources, and among these, the impact that the...

This paper investigates the relationship between intellectual capital and value creation in the Textile Manufacturing Sector in Brazil. Through the access of the database from the Annual Industrial Research conducted by the Brazilian Institute of Geography and Statistics, we gathered 644...

Aiming for superior performance, companies need to have and skillfully use rare, valuable, irreplaceable and inimitable resources, with special emphasis on intangibles, constructed in lengthy and risky processes or strategically accumulated via mergers and acquisitions (M&A). To analyze how the...

This study makes usage of CIV (Calculated Intangible Value) and ICE (Intellectual Capital Efficiency) to measure IC stock and flows respectively. It applies static panel data models, to study the influence of IC on companies ROE (Return-on-Equity), ROA (Return-on-Assets) and ROS...

The search for consistent methodologies in order to identify and measure intellectual capital is becoming increasingly important in every countries. For this reason we tested Pulic (2000) model, which has been successfully tested abroad and in Brazil. These results led us to replicate the VAIC...