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


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


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.

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  • 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

    1. Radhakrishnan, Abirami & Zu, Xingxing & Grover, Varun, 2008. "A process-oriented perspective on differential business value creation by information technology: An empirical investigation," Omega, Elsevier, vol. 36(6), pages 1105-1125, December.
    2. Fernandes, António S.C., 2012. "Assessing the technology contribution to value added," Technological Forecasting and Social Change, Elsevier, vol. 79(2), pages 281-297.
    3. Fatemi, Ali & Desai, Anand S. & Katz, Jeffrey P., 2003. "Wealth creation and managerial pay: MVA and EVA as determinants of executive compensation," Global Finance Journal, Elsevier, vol. 14(2), pages 159-179, July.
    4. Aravena, Claudio & Cavada, Carolina & Mulder, Nanno, 2012. "Contribución al crecimiento económico de las tecnologías de la información y las comunicaciones y de la productividad en la Argentina, el Brasil, Chile y México," Estudios Estadísticos 76, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
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