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...

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...

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...

This study aims to evaluate the return on investments and its capacity to add value in Third Sector entities, enlarged by the inclusion of aspects of volunteer work. It consists of a descriptive survey of an intentional sample, which identifies multiples that form an integral part of accounting...

By adopting Lean Manufacturing firms wants to see the value created in its results at the bottom line. The agricultural machinery and implements sector in Brazil had experienced in Lean and saw its results affected by the program. Using an established analytical model, the paper tests three...

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...