THE DETERMINANTS OF INTANGIBILITY

Detalhes bibliográficos
Autor(a) principal: Kayo, Eduardo Kazuo
Data de Publicação: 2008
Outros Autores: Kimura, Herbert, Basso, Leonardo Fernando Cruz, Krauter, Elizabeth
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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spelling 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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