THE DETERMINANTS OF INTANGIBILITY
Autor(a) principal: | |
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Data de Publicação: | 2008 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por eng spa |
Título da fonte: | RAM. Revista de Administração Mackenzie |
Texto Completo: | https://editorarevistas.mackenzie.br/index.php/RAM/article/view/102 |
Resumo: | The study of intangible assets has attracted increasing interest in the recent years. By force of this trend, the study of companies that intensely use this type of asset is also relevant. The intangible assets are responsible for great changes in the financial and operational characteristics of the companies. Following this assumption, an important question to be analyzed is whether significant differences between tangible-intensive and intangible-intensive companies exist. Thus, the objective of this paper is to analyze the possible financial-economic determinants of the intangibility of the Brazilian companies. The results show that two variables related to the debt level and to the size of companies are important in the differentiation between the intangible-intensive and tangible-intensive firms in Brazil. |
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THE DETERMINANTS OF INTANGIBILITYOs fatores determinantes da intangibilidadeThe study of intangible assets has attracted increasing interest in the recent years. By force of this trend, the study of companies that intensely use this type of asset is also relevant. The intangible assets are responsible for great changes in the financial and operational characteristics of the companies. Following this assumption, an important question to be analyzed is whether significant differences between tangible-intensive and intangible-intensive companies exist. Thus, the objective of this paper is to analyze the possible financial-economic determinants of the intangibility of the Brazilian companies. The results show that two variables related to the debt level and to the size of companies are important in the differentiation between the intangible-intensive and tangible-intensive firms in Brazil.O estudo dos ativos intangíveis tem despertado crescente interesse nos últimos anos. Por força dessa tendência, estudar as empresas que se utilizam intensamente desse tipo de ativo também é igualmente importante. Os ativos intangíveis são responsáveis por grandes mudanças nas características financeiras e operacionais das empresas. Partindo-se dessa suposição, uma questão importante a ser analisada é se existem diferenças significativas entre as empresas intensivas em ativos intangíveis e as empresas intensivas em ativos tangíveis. Assim, este artigo tem por objetivo identificar e analisar os possíveis determinantes econômico-financeiros da intangibilidade das empresas brasileiras. Os resultados mostram que duas variáveis, o endividamento e o tamanho, são importantes na diferenciação entre as empresas intangível-intensivas e tangívelintensivas.PALAVRAS-CHAVE: Ativos intangíveis; Análise discriminante; Regressão logística.Editora Mackenzie2008-07-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/pdfhttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/102Revista de Administração Mackenzie; Vol. 7 No. 3 (2006)Revista de Administração Mackenzie; Vol. 7 Núm. 3 (2006)Revista de Administração Mackenzie (Mackenzie Management Review); v. 7 n. 3 (2006)1678-69711518-6776reponame:RAM. Revista de Administração Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEporengspahttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/102/102https://editorarevistas.mackenzie.br/index.php/RAM/article/view/102/1899https://editorarevistas.mackenzie.br/index.php/RAM/article/view/102/1900Copyright (c) 2015 Revista de Administração Mackenzieinfo:eu-repo/semantics/openAccessKayo, Eduardo KazuoKimura, HerbertBasso, Leonardo Fernando CruzKrauter, Elizabeth2011-01-14T20:50:05Zoai:ojs.editorarevistas.mackenzie.br:article/102Revistahttps://editorarevistas.mackenzie.br/index.php/RAM/PUBhttps://editorarevistas.mackenzie.br/index.php/RAM/oairevista.adm@mackenzie.br1678-69711518-6776opendoar:2024-04-19T17:00:26.936765RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE)false |
dc.title.none.fl_str_mv |
THE DETERMINANTS OF INTANGIBILITY Os fatores determinantes da intangibilidade |
title |
THE DETERMINANTS OF INTANGIBILITY |
spellingShingle |
THE DETERMINANTS OF INTANGIBILITY Kayo, Eduardo Kazuo |
title_short |
THE DETERMINANTS OF INTANGIBILITY |
title_full |
THE DETERMINANTS OF INTANGIBILITY |
title_fullStr |
THE DETERMINANTS OF INTANGIBILITY |
title_full_unstemmed |
THE DETERMINANTS OF INTANGIBILITY |
title_sort |
THE DETERMINANTS OF INTANGIBILITY |
author |
Kayo, Eduardo Kazuo |
author_facet |
Kayo, Eduardo Kazuo Kimura, Herbert Basso, Leonardo Fernando Cruz Krauter, Elizabeth |
author_role |
author |
author2 |
Kimura, Herbert Basso, Leonardo Fernando Cruz Krauter, Elizabeth |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Kayo, Eduardo Kazuo Kimura, Herbert Basso, Leonardo Fernando Cruz Krauter, Elizabeth |
description |
The study of intangible assets has attracted increasing interest in the recent years. By force of this trend, the study of companies that intensely use this type of asset is also relevant. The intangible assets are responsible for great changes in the financial and operational characteristics of the companies. Following this assumption, an important question to be analyzed is whether significant differences between tangible-intensive and intangible-intensive companies exist. Thus, the objective of this paper is to analyze the possible financial-economic determinants of the intangibility of the Brazilian companies. The results show that two variables related to the debt level and to the size of companies are important in the differentiation between the intangible-intensive and tangible-intensive firms in Brazil. |
publishDate |
2008 |
dc.date.none.fl_str_mv |
2008-07-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/102 |
url |
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/102 |
dc.language.iso.fl_str_mv |
por eng spa |
language |
por eng spa |
dc.relation.none.fl_str_mv |
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/102/102 https://editorarevistas.mackenzie.br/index.php/RAM/article/view/102/1899 https://editorarevistas.mackenzie.br/index.php/RAM/article/view/102/1900 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2015 Revista de Administração Mackenzie info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2015 Revista de Administração Mackenzie |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Editora Mackenzie |
publisher.none.fl_str_mv |
Editora Mackenzie |
dc.source.none.fl_str_mv |
Revista de Administração Mackenzie; Vol. 7 No. 3 (2006) Revista de Administração Mackenzie; Vol. 7 Núm. 3 (2006) Revista de Administração Mackenzie (Mackenzie Management Review); v. 7 n. 3 (2006) 1678-6971 1518-6776 reponame:RAM. Revista de Administração Mackenzie instname:Universidade Presbiteriana Mackenzie (MACKENZIE) instacron:MACKENZIE |
instname_str |
Universidade Presbiteriana Mackenzie (MACKENZIE) |
instacron_str |
MACKENZIE |
institution |
MACKENZIE |
reponame_str |
RAM. Revista de Administração Mackenzie |
collection |
RAM. Revista de Administração Mackenzie |
repository.name.fl_str_mv |
RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE) |
repository.mail.fl_str_mv |
revista.adm@mackenzie.br |
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