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

21 Pages Posted: 19 Nov 2009  

Leonardo Cruz Basso Sr.

Mackenzie Presbyterian University - Business Administration

Herbert Kimura

Mackenzie Presbiterian University

João Francisco Aguiar

Mackenzie Presbyterian University

Date Written: 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.

Keywords: Intangible Assets, Intellectual Capital, Value Creation

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

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: https://ssrn.com/abstract=1508512 or http://dx.doi.org/10.2139/ssrn.1508512

Leonardo Cruz Basso Sr. (Contact Author)

Mackenzie Presbyterian 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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