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- Title
CAPITAL INTELECTUAL E RENTABILIDADE DAS "MELHORES EMPRESAS PARA TRABALHAR".
- Authors
de Freitas Rêgo, Thaiseany; Magalhães Correia, Ana Maria; da Costa Lima, Andrea Kaliany; Olavo Quand, Carlos
- Abstract
The notion that intangible assets influence value creation motivated this study about the relation between the disclosure of intellectual capital and the return on assets (ROA) of the "Best companies to work for" listed in the 2012 Guide of Você S/A magazine. The panel data analysis, with 169 observations and use of the MQG, for random effects, is shown to be the most adequate to measure the explanatory power of the variables, with a DW of 0.8817. It was found that 61.5% of the items of intellectual capital disclosed were in the Annual Report. The disclosure of intellectual capital items contribute statistically (p-value = 0.0784) to the increase in the profitability index of the assets, accounting for 2.23%. This indicates that the greater the number of intellectual capital items that are disclosed, the higher the ROA. It was verified that the companies in the electricity sector hold an explicative power of 8.1% in the relationship between disclosure of intellectual capital and return on assets, while the group with the other companies indicates an inverse relationship in the explanatory power of the variables analyzed.
- Publication
REUNIR: Revista de Administração, Contabilidade e Sustentabilidade, 2018, Vol 8, Issue 1, p1
- ISSN
2237-3667
- Publication type
Article
- DOI
10.18696/reunir.v8i1.448