21 Pages Posted: 19 Nov 2009
Date Written: November 18, 2009
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: 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