Value added by intellectual capital: a study from the brazilian B3´s ISE portfolio – Corporate Sustainability Index
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Gestão & Produção |
Texto Completo: | http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0104-530X2021000200218 |
Resumo: | Abstract: The study aimed at discussing the Value Creation based on the VAIC™ method and as a research field the companies that are part of the B3 (BM&FBOVESPA) Corporate Sustainability Index (ISE) portfolio. As a first approach, we selected the year 2016 after ten years of ISE history. The VAIC™ components were recovered and computed from the International Financial Reporting Standards ended in December 31, 2015. The hypotheses allowed to affirm the following: (i) there is interdependence among Invested Financial Capital, Intellectual Capital, and Value Creation; (ii) there are dimensions of Value Creation capable of differentiating and clustering the observations; and (iii) the allocative efficiency of companies can vary according to clusters. The main limitation is the size of the population/final sample — 29 corporations. The implications refer to the reinforcement of the theoretical existence of Value Creation based simultaneously on tangible and intangible assets and the possibility to categorize companies to broaden the understanding of the bases for appreciation of the value and pricing of assets traded on the stock exchange platforms. |
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Value added by intellectual capital: a study from the brazilian B3´s ISE portfolio – Corporate Sustainability IndexIntellectual capitalValue Added Intellectual Coefficient-VAIC™Corporate Sustainability Index – ISEAbstract: The study aimed at discussing the Value Creation based on the VAIC™ method and as a research field the companies that are part of the B3 (BM&FBOVESPA) Corporate Sustainability Index (ISE) portfolio. As a first approach, we selected the year 2016 after ten years of ISE history. The VAIC™ components were recovered and computed from the International Financial Reporting Standards ended in December 31, 2015. The hypotheses allowed to affirm the following: (i) there is interdependence among Invested Financial Capital, Intellectual Capital, and Value Creation; (ii) there are dimensions of Value Creation capable of differentiating and clustering the observations; and (iii) the allocative efficiency of companies can vary according to clusters. The main limitation is the size of the population/final sample — 29 corporations. The implications refer to the reinforcement of the theoretical existence of Value Creation based simultaneously on tangible and intangible assets and the possibility to categorize companies to broaden the understanding of the bases for appreciation of the value and pricing of assets traded on the stock exchange platforms.Universidade Federal de São Carlos2021-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontext/htmlhttp://old.scielo.br/scielo.php?script=sci_arttext&pid=S0104-530X2021000200218Gestão & Produção v.28 n.2 2021reponame:Gestão & Produçãoinstname:Universidade Federal de São Carlos (UFSCAR)instacron:UFSCAR10.1590/1806-9649-2020v28e5124info:eu-repo/semantics/openAccessRezende,José Francisco de CarvalhoSilva,Mônica Pereira daeng2021-06-25T00:00:00Zoai:scielo:S0104-530X2021000200218Revistahttps://www.gestaoeproducao.com/PUBhttps://old.scielo.br/oai/scielo-oai.phpgp@dep.ufscar.br||revistagestaoemanalise@unichristus.edu.br1806-96490104-530Xopendoar:2021-06-25T00:00Gestão & Produção - Universidade Federal de São Carlos (UFSCAR)false |
dc.title.none.fl_str_mv |
Value added by intellectual capital: a study from the brazilian B3´s ISE portfolio – Corporate Sustainability Index |
title |
Value added by intellectual capital: a study from the brazilian B3´s ISE portfolio – Corporate Sustainability Index |
spellingShingle |
Value added by intellectual capital: a study from the brazilian B3´s ISE portfolio – Corporate Sustainability Index Rezende,José Francisco de Carvalho Intellectual capital Value Added Intellectual Coefficient-VAIC™ Corporate Sustainability Index – ISE |
title_short |
Value added by intellectual capital: a study from the brazilian B3´s ISE portfolio – Corporate Sustainability Index |
title_full |
Value added by intellectual capital: a study from the brazilian B3´s ISE portfolio – Corporate Sustainability Index |
title_fullStr |
Value added by intellectual capital: a study from the brazilian B3´s ISE portfolio – Corporate Sustainability Index |
title_full_unstemmed |
Value added by intellectual capital: a study from the brazilian B3´s ISE portfolio – Corporate Sustainability Index |
title_sort |
Value added by intellectual capital: a study from the brazilian B3´s ISE portfolio – Corporate Sustainability Index |
author |
Rezende,José Francisco de Carvalho |
author_facet |
Rezende,José Francisco de Carvalho Silva,Mônica Pereira da |
author_role |
author |
author2 |
Silva,Mônica Pereira da |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Rezende,José Francisco de Carvalho Silva,Mônica Pereira da |
dc.subject.por.fl_str_mv |
Intellectual capital Value Added Intellectual Coefficient-VAIC™ Corporate Sustainability Index – ISE |
topic |
Intellectual capital Value Added Intellectual Coefficient-VAIC™ Corporate Sustainability Index – ISE |
description |
Abstract: The study aimed at discussing the Value Creation based on the VAIC™ method and as a research field the companies that are part of the B3 (BM&FBOVESPA) Corporate Sustainability Index (ISE) portfolio. As a first approach, we selected the year 2016 after ten years of ISE history. The VAIC™ components were recovered and computed from the International Financial Reporting Standards ended in December 31, 2015. The hypotheses allowed to affirm the following: (i) there is interdependence among Invested Financial Capital, Intellectual Capital, and Value Creation; (ii) there are dimensions of Value Creation capable of differentiating and clustering the observations; and (iii) the allocative efficiency of companies can vary according to clusters. The main limitation is the size of the population/final sample — 29 corporations. The implications refer to the reinforcement of the theoretical existence of Value Creation based simultaneously on tangible and intangible assets and the possibility to categorize companies to broaden the understanding of the bases for appreciation of the value and pricing of assets traded on the stock exchange platforms. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-01-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0104-530X2021000200218 |
url |
http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0104-530X2021000200218 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
10.1590/1806-9649-2020v28e5124 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
text/html |
dc.publisher.none.fl_str_mv |
Universidade Federal de São Carlos |
publisher.none.fl_str_mv |
Universidade Federal de São Carlos |
dc.source.none.fl_str_mv |
Gestão & Produção v.28 n.2 2021 reponame:Gestão & Produção instname:Universidade Federal de São Carlos (UFSCAR) instacron:UFSCAR |
instname_str |
Universidade Federal de São Carlos (UFSCAR) |
instacron_str |
UFSCAR |
institution |
UFSCAR |
reponame_str |
Gestão & Produção |
collection |
Gestão & Produção |
repository.name.fl_str_mv |
Gestão & Produção - Universidade Federal de São Carlos (UFSCAR) |
repository.mail.fl_str_mv |
gp@dep.ufscar.br||revistagestaoemanalise@unichristus.edu.br |
_version_ |
1750118207934431232 |