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Financial Performance, Intangible Assets And Value Creation Of Brazilian And Chilian Companies Of Information Technology

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  • Tânia Cristina CHIARELLO
  • Caroline Sulzbach PLETSCH
  • Alini DA SILVA
  • Tarcísio Pedro DA SILVA

Abstract

The disclosure of intangible assets, even with recent requirement, is bringing benefits to businesses in order to create value and assistance in financial performance. The aim of this study is to analyze the relationship between financial performance with the disclosure of intangible assets and value creation from Brazilian and Chilean companies of technology information. To achieve the research used is descriptive analysis through documentary research and quantitative approach. The data were analyzed using descriptive statistics, t-test, Pearson correlation, helped confirm that Chilean companies disclose more intangible assets and realize greater value creation by good results obtained by the financial performance. Therefore, the greater the financial performance the higher the value creation and greater disclosure of intangible assets of Chilean companies of information technology.

Suggested Citation

  • Tânia Cristina CHIARELLO & Caroline Sulzbach PLETSCH & Alini DA SILVA & Tarcísio Pedro DA SILVA, 2014. "Financial Performance, Intangible Assets And Value Creation Of Brazilian And Chilian Companies Of Information Technology," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 23(4), pages 73-88.
    • Handle: RePEc:sdo:regaec:v:23:y:2014:i:4_7
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    References listed on IDEAS

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    Cited by:

    1. Metin Ocak & Alperen Ozturk, 2018. "The Role of Transformational Leadership Behaviours’ Effects on Corporate Entrepreneurship Behaviours and Financial Performance of Firms," International Review of Management and Marketing, Econjournals, vol. 8(4), pages 45-55.
    2. Mike Onder Kaymaz & Ilker Yilmaz & Ozgur Kaymaz, 2019. "The Impact Of Intangible Factors On Profitability: Evidence From Corporations Traded At Muscat Securities Market In Oman," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 8(2), pages 25-47.

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