Basso, Leonardo Cruz
[Verfasser:in]
;
Kimura, Herbert
[Sonstige Person, Familie und Körperschaft];
Aguiar, João Francisco
[Sonstige Person, Familie und Körperschaft]
Intellectual Capital and Value Creation at Brazilian Companies
Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 18, 2009 erstellt
Beschreibung:
The search for consistent methodologies in order to identify and measure intellectual capital is becoming increasingly important in every countries. For this reason we tested Pulic (2000) model, which has been successfully tested abroad and in Brazil. These results led us to replicate the VAIC model at an industry-wide level, based on the Annual Industrial Survey - PIA carried out every year by the IBGE, on a larger and more significant base encompassing public and private Brazilian companies with more than 100 employees in various industries, for the period between 2000 and 2006. The tests corroborate the hypotheses for the static models