EFFECTS OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE IN BRAZILIAN COMPANIES AND CHILEAN

Detalhes bibliográficos
Autor(a) principal: Turra, Salete
Data de Publicação: 2015
Outros Autores: Vergini, Danielle Paná, Jacomossi, Fellipe André, Hein, Nelson
Tipo de documento: Artigo
Idioma: por
Título da fonte: Contextus (Fortaleza. Online)
Texto Completo: http://periodicos.ufc.br/contextus/article/view/637
Resumo: The objective of the research was to investigate the influence of intellectual capital measured by the Intellectual Capital Value Added (VACI) on financial performance in Brazilian and Chilean companies in 2013. We conducted a descriptive, documentary, with a quantitative approach through statistical canonical correlation technique. Data were collected in the Tomnson® database. The results of the study showed existing canonical correlation between the variables that make up the VACI with the financial performance variables in Brazil and Chile. Thus, it was concluded that the intellectual capital significantly influences the financial performance of the Brazilian and Chilean companies.
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spelling EFFECTS OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE IN BRAZILIAN COMPANIES AND CHILEANEFECTOS DEL CAPITAL INTELECTUAL SOBRE EL DESEMPEÑO FINANCIERO EN EMPRESAS BRASILEÑAS Y CHILENASEFEITOS DO CAPITAL INTELECTUAL SOBRE O DESEMPENHO FINANCEIRO EM EMPRESAS BRASILEIRAS E CHILENASIntellectual capital. Financial performance indicators. VAIC.Capital intelectual. Indicadores de desempeño financiero. VACI.Capital Intelectual. Indicadores de Desempenho Financeiro. VACI.The objective of the research was to investigate the influence of intellectual capital measured by the Intellectual Capital Value Added (VACI) on financial performance in Brazilian and Chilean companies in 2013. We conducted a descriptive, documentary, with a quantitative approach through statistical canonical correlation technique. Data were collected in the Tomnson® database. The results of the study showed existing canonical correlation between the variables that make up the VACI with the financial performance variables in Brazil and Chile. Thus, it was concluded that the intellectual capital significantly influences the financial performance of the Brazilian and Chilean companies.El objetivo de la investigación fue investigar la influencia del capital intelectual medida por el Capital Intelectual sobre el Valor Añadido (VACI) sobre el desempeño financiero de las empresas brasileñas y chilenas en 2013. Se realizó un estudio descriptivo, documental, con un enfoque cuantitativo a través técnica de correlación canónica estadística. Los datos fueron recogidos en la base de datos Tomnson®. Los resultados del estudio mostraron correlación canónica existente entre las variables que componen el VACI con las variables de desempeño financiero en Brasil y Chile. Por lo tanto, se concluyó que el capital intelectual influye significativamente en los resultados financieros de las empresas brasileñas y chilenas.O objetivo da pesquisa foi verificar a influência do Capital Intelectual medido pelo Valor Agregado do Capital Intelectual (VACI) sobre o desempenho financeiro em empresas brasileiras e chilenas no ano de 2013. Realizou-se uma pesquisa descritiva, documental, com abordagem quantitativa por meio da técnica estatística correlação canônica. Os dados foram coletados na base de dados da Tomnson®. Os resultados do estudo demonstraram correlação canônica existente entre as variáveis que compõem o VACI com as variáveis de desempenho financeiro tanto no Brasil como no Chile. Desse modo, concluiu-se que o capital intelectual influencia significativamente o desempenho financeiro das empresas brasileiras e chilenas.FEAAC/UFC2015-06-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/vnd.openxmlformats-officedocument.wordprocessingml.documentapplication/vnd.openxmlformats-officedocument.wordprocessingml.documenthttp://periodicos.ufc.br/contextus/article/view/63710.19094/contextus.v13i2.637Contextus - Contemporary Journal of Economics and Management; Vol 13 No 2: may/aug 2015; 82 - 104Contextus – Revista Contemporánea de Economía y Gestión; Vol. 13 Núm. 2: may/ago 2015; 82 - 104Contextus – Revista Contemporânea de Economia e Gestão; v. 13 n. 2: mai/ago 2015; 82 - 1042178-92581678-2089reponame:Contextus (Fortaleza. Online)instname:Universidade Federal do Ceará (UFC)instacron:UFCporhttp://periodicos.ufc.br/contextus/article/view/637/72526http://periodicos.ufc.br/contextus/article/view/637/98223http://periodicos.ufc.br/contextus/article/view/637/98224Copyright (c) 2015 Revista: apenas para a 1a. publicaçãohttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessTurra, SaleteVergini, Danielle PanáJacomossi, Fellipe AndréHein, Nelson2021-11-22T12:11:07Zoai:periodicos.ufc:article/32239Revistahttp://periodicos.ufc.br/contextusPUBhttp://periodicos.ufc.br/contextus/oairevistacontextus@ufc.br2178-92581678-2089opendoar:2021-11-22T12:11:07Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)false
dc.title.none.fl_str_mv EFFECTS OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE IN BRAZILIAN COMPANIES AND CHILEAN
EFECTOS DEL CAPITAL INTELECTUAL SOBRE EL DESEMPEÑO FINANCIERO EN EMPRESAS BRASILEÑAS Y CHILENAS
EFEITOS DO CAPITAL INTELECTUAL SOBRE O DESEMPENHO FINANCEIRO EM EMPRESAS BRASILEIRAS E CHILENAS
title EFFECTS OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE IN BRAZILIAN COMPANIES AND CHILEAN
spellingShingle EFFECTS OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE IN BRAZILIAN COMPANIES AND CHILEAN
Turra, Salete
Intellectual capital. Financial performance indicators. VAIC.
Capital intelectual. Indicadores de desempeño financiero. VACI.
Capital Intelectual. Indicadores de Desempenho Financeiro. VACI.
title_short EFFECTS OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE IN BRAZILIAN COMPANIES AND CHILEAN
title_full EFFECTS OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE IN BRAZILIAN COMPANIES AND CHILEAN
title_fullStr EFFECTS OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE IN BRAZILIAN COMPANIES AND CHILEAN
title_full_unstemmed EFFECTS OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE IN BRAZILIAN COMPANIES AND CHILEAN
title_sort EFFECTS OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE IN BRAZILIAN COMPANIES AND CHILEAN
author Turra, Salete
author_facet Turra, Salete
Vergini, Danielle Paná
Jacomossi, Fellipe André
Hein, Nelson
author_role author
author2 Vergini, Danielle Paná
Jacomossi, Fellipe André
Hein, Nelson
author2_role author
author
author
dc.contributor.author.fl_str_mv Turra, Salete
Vergini, Danielle Paná
Jacomossi, Fellipe André
Hein, Nelson
dc.subject.por.fl_str_mv Intellectual capital. Financial performance indicators. VAIC.
Capital intelectual. Indicadores de desempeño financiero. VACI.
Capital Intelectual. Indicadores de Desempenho Financeiro. VACI.
topic Intellectual capital. Financial performance indicators. VAIC.
Capital intelectual. Indicadores de desempeño financiero. VACI.
Capital Intelectual. Indicadores de Desempenho Financeiro. VACI.
description The objective of the research was to investigate the influence of intellectual capital measured by the Intellectual Capital Value Added (VACI) on financial performance in Brazilian and Chilean companies in 2013. We conducted a descriptive, documentary, with a quantitative approach through statistical canonical correlation technique. Data were collected in the Tomnson® database. The results of the study showed existing canonical correlation between the variables that make up the VACI with the financial performance variables in Brazil and Chile. Thus, it was concluded that the intellectual capital significantly influences the financial performance of the Brazilian and Chilean companies.
publishDate 2015
dc.date.none.fl_str_mv 2015-06-05
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 http://periodicos.ufc.br/contextus/article/view/637
10.19094/contextus.v13i2.637
url http://periodicos.ufc.br/contextus/article/view/637
identifier_str_mv 10.19094/contextus.v13i2.637
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://periodicos.ufc.br/contextus/article/view/637/72526
http://periodicos.ufc.br/contextus/article/view/637/98223
http://periodicos.ufc.br/contextus/article/view/637/98224
dc.rights.driver.fl_str_mv Copyright (c) 2015 Revista: apenas para a 1a. publicação
https://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2015 Revista: apenas para a 1a. publicação
https://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/vnd.openxmlformats-officedocument.wordprocessingml.document
application/vnd.openxmlformats-officedocument.wordprocessingml.document
dc.publisher.none.fl_str_mv FEAAC/UFC
publisher.none.fl_str_mv FEAAC/UFC
dc.source.none.fl_str_mv Contextus - Contemporary Journal of Economics and Management; Vol 13 No 2: may/aug 2015; 82 - 104
Contextus – Revista Contemporánea de Economía y Gestión; Vol. 13 Núm. 2: may/ago 2015; 82 - 104
Contextus – Revista Contemporânea de Economia e Gestão; v. 13 n. 2: mai/ago 2015; 82 - 104
2178-9258
1678-2089
reponame:Contextus (Fortaleza. Online)
instname:Universidade Federal do Ceará (UFC)
instacron:UFC
instname_str Universidade Federal do Ceará (UFC)
instacron_str UFC
institution UFC
reponame_str Contextus (Fortaleza. Online)
collection Contextus (Fortaleza. Online)
repository.name.fl_str_mv Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)
repository.mail.fl_str_mv revistacontextus@ufc.br
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