We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
O impacto do capital humano ativo e pós-laboral no valor das empresas brasileiras.
- Authors
Lizete Silveira, Maria; de Medeiros, Otávio Ribeiro
- Abstract
The research aimed to investigate the impacts of Personnel Expenses and Defined Benefits (BD) on the value of Brazilian companies. The study focused on the 29 companies listed on the IBrX-100 with disclosures related to BD, between 2013 and 2019 and used panel data. The findings point to a positive relationship between market value and Personnel Expenses possibly because they generate value creation for entities and a negative relationship with BD, probably due to the risks identified, leading managers to freeze or replace these plans.
- Subjects
MARKET value; MARKETING personnel; PANEL analysis; RELATIONSHIP marketing; HUMAN capital; VALUE creation
- Publication
GCG: Revista de Globalización, Competitividad & Gobernabilidad, 2021, Vol 15, Issue 2, p34
- ISSN
1988-7116
- Publication type
Article
- DOI
10.3232/GCG.2021.V15.N2.01