• Vanessa Martins Pires Universidade Federal do Rio Grande (FURG)
  • Guilherme Trez Universidade do Vale do Rio dos Sinos (UNISINOS)
  • Tiago Wickstrom Alves Universidade do Vale do Rio dos Sinos (UNISINOS)
  • Davi Souza Simon Universidade do Vale do Rio dos Sinos (UNISINOS)



Intangible Resources, Performance, Resource-Based View, Brazilian Banks.


In this research, we explored the relationship between investments in intangible resources and the performance of publicly traded banks. We applied a quantitative approach, based on hand-collected public data from banks’ financial statements of investments on intangible resources, combined with a history of trading and accounting values, covering the period from 2008 to 2015. The results suggest that investments in intangible resources provide superior performance. The banking sector is not particularly sensitive to investments on Human Intangible Resources (HR) and Relation Intangible Resources (RR), but respond in an economically significant way to investments on Structural or Organizational Intangible Resources (SR).

Biografia do Autor

Vanessa Martins Pires, Universidade Federal do Rio Grande (FURG)

Doutora em Administração

Professora Adjunta da Universidade Federal do Rio Grande (FURG)

Instituto de Ciências Econômicas, Administrativas e Contábeis (ICEAC)

Guilherme Trez, Universidade do Vale do Rio dos Sinos (UNISINOS)

Doutor em Administração

Professor e Diretor da Unidade Acadêmica de Graduação da UNISINOS


Tiago Wickstrom Alves, Universidade do Vale do Rio dos Sinos (UNISINOS)

Doutor em Economia

Professor e Coordenador do Programa de Pós Graduação em Ciências Contábeis da UNISINOS

Davi Souza Simon, Universidade do Vale do Rio dos Sinos (UNISINOS)

Mestre em Ciências Contábeis

Professor e Doutorando em Ciências Contábeis da UNISINOS


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