Ativo intangivel x preço da ação: uma análise de empresas listadas na bolsa de valores

Abstract

Each companies come seeking competitive advantage so that they can stay and thrive in a market which is increasingly dynamic and raging. Intangible assets are elements that increasingly is gaining space in academic and business scenario. Therefore, some studies are reported indicating the intangible asset as a fundamental piece for the generation of wealth by the companies and a driver of their corporate performance. The objective of this study is to verify the impact of the variation of the values recorded in intangible assets total companies in the share price of companies listed on the stock exchange. The results show the prospect that there was no relationship between the variables and suggests that companies must seek ways to invest and to show correctly the intangible assets in their financial statements