Abstract

http://ssrn.com/abstract=1508512
 


 



Intellectual Capital and Value Creation at Brazilian Companies: An Analysis of Manufacturing Industry from 2000 to 2006


Leonardo Cruz Basso


Mackenzie Presbiterian University - Business Administration

Herbert Kimura


Mackenzie Presbiterian University

João Francisco Aguiar


Mackenzie Presbyterian University

November 18, 2009


Abstract:     
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.

Number of Pages in PDF File: 21

Keywords: Intangible Assets, Intellectual Capital, Value Creation

JEL Classification: C33, D21, D23, D46, I20, I21, I22, M20, M21

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Date posted: November 19, 2009  

Suggested Citation

Basso, Leonardo Cruz and Kimura, Herbert and Aguiar, João Francisco, Intellectual Capital and Value Creation at Brazilian Companies: An Analysis of Manufacturing Industry from 2000 to 2006 (November 18, 2009). Available at SSRN: http://ssrn.com/abstract=1508512 or http://dx.doi.org/10.2139/ssrn.1508512

Contact Information

Leonardo Cruz Basso (Contact Author)
Mackenzie Presbiterian University - Business Administration ( email )
Rua da Consolacao, 896 7 - andar sala 73
01302-907 Sao Paulo
Brazil
+55 11 32368597 (Phone)
+55 11 32368600 (Fax)
Herbert Kimura
Mackenzie Presbiterian University ( email )
Rua da Consolacao, 896 - 6o andar
01302-907 Sao Paulo
Brazil
+55 11 3236-8589 (Phone)
+55 11 3236-8600 (Fax)
João Francisco Aguiar
Mackenzie Presbyterian University ( email )
Rua da Consolação 920
São Paulo, 010302907
Brazil
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