IMPACT OF INVESTMENTS IN INTANGIBLE RESOURCES ON BUSINESS PERFORMANCE

Autores

  • Vanessa Martins Pires Universidade Federal do Rio Grande (FURG) http://orcid.org/0000-0002-1220-2254
  • 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)

DOI:

https://doi.org/10.19177/reen.v14e2202184-114

Palavras-chave:

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

Resumo

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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Publicado

2021-11-08

Edição

v. 14 n. 2 (2021)

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Artigos Científicos

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