A relevância dos intangíveis na criação de valor
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do Mackenzie |
Texto Completo: | http://dspace.mackenzie.br/handle/10899/23338 |
Resumo: | The main incentive of the work is due to the substantial increase that intangible assets are acquired in recent decades, this was shown by statistical evidence of variables that are part of those assets.Because of this, the construction of indices capable of measuring the intangible capital inside the companies from financial and accounting information available, and the study of the association of these indices, with the value creation of enterprises, and return through the variation of stock prices may provide a new perspective and essential for companies and their shareholders, and may even become an important competitive differentiator.With that comes the need to measure these assets for future management. Aware of this need, this paper examines one of the ways proposed to measure the intangible assets within organizations, and their relation to the profitability offered to shareholders.Inside the exhibition of the proposal, we opted for the model proposed by Gu and Lev evaluation of intangible assets and with this methodology, we evaluated their evidence in American companies from the sectors of Electronic and Electrical and Health Care. The sample data was obtained through the database of the Thomson Datastream and was treated a total of 706 companies in the Health Care and 559 for the sector of the Electronic and Electrical.The data of the companies were arranged in the form of panel data and analyzed by the method of pool panels, fixed and random, which is an original way the proposed method.Initially we tested the variable proposed by the authors, IDE with variables that assess the business innovation and degree of intangibility. The second part of the tests, 3º and 4ºhypotheses assesses the statistical significance of the proposed index with a return to shareholders. |
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2016-03-15T19:25:25Z2020-05-28T18:03:42Z2010-10-252020-05-28T18:03:42Z2010-08-10http://dspace.mackenzie.br/handle/10899/23338The main incentive of the work is due to the substantial increase that intangible assets are acquired in recent decades, this was shown by statistical evidence of variables that are part of those assets.Because of this, the construction of indices capable of measuring the intangible capital inside the companies from financial and accounting information available, and the study of the association of these indices, with the value creation of enterprises, and return through the variation of stock prices may provide a new perspective and essential for companies and their shareholders, and may even become an important competitive differentiator.With that comes the need to measure these assets for future management. Aware of this need, this paper examines one of the ways proposed to measure the intangible assets within organizations, and their relation to the profitability offered to shareholders.Inside the exhibition of the proposal, we opted for the model proposed by Gu and Lev evaluation of intangible assets and with this methodology, we evaluated their evidence in American companies from the sectors of Electronic and Electrical and Health Care. The sample data was obtained through the database of the Thomson Datastream and was treated a total of 706 companies in the Health Care and 559 for the sector of the Electronic and Electrical.The data of the companies were arranged in the form of panel data and analyzed by the method of pool panels, fixed and random, which is an original way the proposed method.Initially we tested the variable proposed by the authors, IDE with variables that assess the business innovation and degree of intangibility. The second part of the tests, 3º and 4ºhypotheses assesses the statistical significance of the proposed index with a return to shareholders.O incentivo principal do trabalho se deve ao aumento substancial em importância que os ativos intangíveis estão adquirindo nas últimas décadas, fato este demonstrado por meio de evidências estatísticas de variáveis que fazem parte destes ativos. Devido a isso, a construção de índices capazes de medir o capital intangível dentro das empresas a partir de informações financeiras e contábeis disponíveis, e o estudo da associação desses índices com a geração de valor das empresas, e retorno por meio da variação dos preços das ações, pode fornecer uma perspectiva nova e fundamental para as organizações e seus investidores, podendo até mesmo tornar-se um diferencial competitivo importante.Surge então a necessidade de mensurar estes ativos para posterior administração dos mesmos. Atento a esta necessidade, este trabalho busca analisar uma das formas propostas para a mensuração dos ativos intangíveis dentro das organizações, e sua relação com a lucratividade proporcionada aos acionistas. Dentro da exposição da proposta, optou-se pelo modelo idealizado por Gu e Lev de avaliação de ativos intangíveis. Fazendo uso desta metodologia, avaliamos suas evidências em empresas norte americanas dos setores de Electronic e Electrical e Health Care .A amostra dos dados foi obtida utilizando banco de dados da Thomson Datastream e foi analisado um total de 706 empresas no setor de Health Care e de 559 para o setor de Electronic and Electrical . Os dados das empresas foram dispostos em forma de painel de dados e analisados por meio do método de painéis em pool , painéis fixos e painéis aleatórios, o que constituiu uma forma diferente e original de emprego da metodologia proposta pelos autores anteriormente citados. Inicialmente nas duas primeiras hipóteses, testamos a variável que mede intangibilidade das empresas, IDE (Intangible Driven Earnings) com variáveis que avaliam a inovação das empresas e se grau de intangibilidade. A segunda parte dos testes, 3º e 4º hipóteses avaliam a significância estatística do índice proposto com o retorno ao acionista.Fundo Mackenzie de Pesquisaapplication/pdfporUniversidade Presbiteriana MackenzieAdministração de EmpresasUPMBRAdministraçãoretornoativo intangívelreturnintangible assetsCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAOA relevância dos intangíveis na criação de valorinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisBasso, Leonardo Fernando Cruzhttp://lattes.cnpq.br/1866154361601651Kimura, Herberthttp://lattes.cnpq.br/2048706172366367Martin, Diógenes Manoel Leivahttp://lattes.cnpq.br/5645659189161082http://lattes.cnpq.br/6258400532830170Barros Júnior, Lucas dehttp://tede.mackenzie.br/jspui/retrieve/2889/Lucas%20de%20Barros%20Junior.pdf.jpghttp://tede.mackenzie.br/jspui/bitstream/tede/506/1/Lucas%20de%20Barros%20Junior.pdfinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIE10899/233382020-05-28 15:03:42.204Biblioteca Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI |
dc.title.por.fl_str_mv |
A relevância dos intangíveis na criação de valor |
title |
A relevância dos intangíveis na criação de valor |
spellingShingle |
A relevância dos intangíveis na criação de valor Barros Júnior, Lucas de retorno ativo intangível return intangible assets CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
title_short |
A relevância dos intangíveis na criação de valor |
title_full |
A relevância dos intangíveis na criação de valor |
title_fullStr |
A relevância dos intangíveis na criação de valor |
title_full_unstemmed |
A relevância dos intangíveis na criação de valor |
title_sort |
A relevância dos intangíveis na criação de valor |
author |
Barros Júnior, Lucas de |
author_facet |
Barros Júnior, Lucas de |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Basso, Leonardo Fernando Cruz |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/1866154361601651 |
dc.contributor.referee1.fl_str_mv |
Kimura, Herbert |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/2048706172366367 |
dc.contributor.referee2.fl_str_mv |
Martin, Diógenes Manoel Leiva |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/5645659189161082 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/6258400532830170 |
dc.contributor.author.fl_str_mv |
Barros Júnior, Lucas de |
contributor_str_mv |
Basso, Leonardo Fernando Cruz Kimura, Herbert Martin, Diógenes Manoel Leiva |
dc.subject.por.fl_str_mv |
retorno ativo intangível |
topic |
retorno ativo intangível return intangible assets CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
dc.subject.eng.fl_str_mv |
return intangible assets |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
description |
The main incentive of the work is due to the substantial increase that intangible assets are acquired in recent decades, this was shown by statistical evidence of variables that are part of those assets.Because of this, the construction of indices capable of measuring the intangible capital inside the companies from financial and accounting information available, and the study of the association of these indices, with the value creation of enterprises, and return through the variation of stock prices may provide a new perspective and essential for companies and their shareholders, and may even become an important competitive differentiator.With that comes the need to measure these assets for future management. Aware of this need, this paper examines one of the ways proposed to measure the intangible assets within organizations, and their relation to the profitability offered to shareholders.Inside the exhibition of the proposal, we opted for the model proposed by Gu and Lev evaluation of intangible assets and with this methodology, we evaluated their evidence in American companies from the sectors of Electronic and Electrical and Health Care. The sample data was obtained through the database of the Thomson Datastream and was treated a total of 706 companies in the Health Care and 559 for the sector of the Electronic and Electrical.The data of the companies were arranged in the form of panel data and analyzed by the method of pool panels, fixed and random, which is an original way the proposed method.Initially we tested the variable proposed by the authors, IDE with variables that assess the business innovation and degree of intangibility. The second part of the tests, 3º and 4ºhypotheses assesses the statistical significance of the proposed index with a return to shareholders. |
publishDate |
2010 |
dc.date.available.fl_str_mv |
2010-10-25 2020-05-28T18:03:42Z |
dc.date.issued.fl_str_mv |
2010-08-10 |
dc.date.accessioned.fl_str_mv |
2016-03-15T19:25:25Z 2020-05-28T18:03:42Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://dspace.mackenzie.br/handle/10899/23338 |
url |
http://dspace.mackenzie.br/handle/10899/23338 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Presbiteriana Mackenzie |
dc.publisher.program.fl_str_mv |
Administração de Empresas |
dc.publisher.initials.fl_str_mv |
UPM |
dc.publisher.country.fl_str_mv |
BR |
dc.publisher.department.fl_str_mv |
Administração |
publisher.none.fl_str_mv |
Universidade Presbiteriana Mackenzie |
dc.source.none.fl_str_mv |
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