NDLI: A influência dos ativos intangíveis na criação de valor de empresas norte-americanas do setor de serviços ao consumidor

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A influência dos ativos intangíveis na criação de valor de empresas norte-americanas do setor de serviços ao consumidor

Content Provider	Semantic Scholar
Author	Braune, Erica Sumoyama Saliba, Juliana Albuquerque Basso, Leonardo Fernando Cruz Kimura, Herbert
Copyright Year	2011
Abstract	Companies are focusing on intangible assets with the intention of obtaining competitive advantage, however, there is no systematic way to calculate them. Gu and Lev (2003) propose a model of measurement of intangible assets, where the company's economic performance is generated by physical, financial and intangible assets. Based on this proposal, we calculate the intangible capital (IC), the intangibles-drive-earnings (IDE) and performance indicators for companies in the US consumer services sector according to the availability of data from 1998 to 2010 . We use panel data model to analyze both companies and their variables over time. The results show that the comprehensive value has a positive and significant relationship with the market value and the IC and FDI have a positive and significant relationship with the variables of research and development and capital expenditure, financial statements of variables that are commonly used as proxies for the intangible. The research can be extended to public companies where it is possible to obtain variables from balance sheets and for which it is possible to calculate the market value. Public companies can no longer be treated as different entities of private companies with respect to performance evaluation, because the public inefficiency will imply loss of efficiency for private companies. As well as the models we tested here could be tested in the public sector to see if similar results are obtained.
File Format	PDF HTM / HTML
Volume Number	1
Alternate Webpage(s)	http://each.usp.br/rgpp/index.php/rgpp/article/viewFile/19/20
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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