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Valorização de activos intangíveis resultantes de actividades de I&D

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  • Ana Maria Bandeira

    ()
    (Instituto Superior de Contabilidade e Administração do Porto, EDGE (Estudos de Gestão) e Faculdade de Economia, Universidade do Porto)

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    Abstract

    Neste artigo elabora-se uma abordagem empírica, com recurso a técnicas econométricas apropriadas para dados em painel, que visa contribuir para a redução (ou mesmo eliminação) do desvio entre os valores contabilístico e de mercado das empresas. Tendo por base 20 das empresas que mais patentearam no período entre 1996 e 2006, os resultados mostram que: (i) o aumento na rendibilidade dos capitais próprios decorrente de um aumento do peso do investimento em I&D é superior no longo prazo; (ii) há uma relação positiva entre os resultados, e nessa sequência entre o valor da empresa, e as actividades de I&D; (iii) actualizando os resultados periódicos adicionais gerados pelo investimento em I&D é possível obter o valor actual do activo intangível.

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    File URL: http://www.fep.up.pt/investigacao/workingpapers/10.02.03_wp359.pdf
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    Bibliographic Info

    Paper provided by Universidade do Porto, Faculdade de Economia do Porto in its series FEP Working Papers with number 359.

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    Length: 35 pages
    Date of creation: Feb 2010
    Date of revision:
    Handle: RePEc:por:fepwps:359

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    Related research

    Keywords: I&D; Informação financeira; Valor dos intangíveis; Valor de mercado; Dados em Painel;

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