Publicação
Intangible Assets – Influence on the “Return On Equity” (S&P100 Index)
| dc.contributor.author | Nunes, Alcina | |
| dc.contributor.author | Garcia, Jair | |
| dc.contributor.author | Zefirov, Vladimir | |
| dc.contributor.author | Lopes, José Carlos | |
| dc.date.accessioned | 2020-04-07T08:37:07Z | |
| dc.date.available | 2020-04-07T08:37:07Z | |
| dc.date.issued | 2018 | |
| dc.description.abstract | In the 21st century, the most valuable strategic resources for business enterprises will no longer be physical assets such as land and machines, but rather intangible assets (IA) such as knowledge, patents, and intellectual property rights. This study aims to analyze the effect of IA (exclusively those that are recognized and shown in the balance sheet) on the return on equity (ROE). In order to analyze the influence of IA on ROE, the study used components of the Standard and Poor 100 Index (S&P100). Due to some research restrictions, 68 companies were selected as the study’s sample. The research results were obtained using the Ordinary Least Square (OLS) method. According to our findings, the influence of IA on ROE is approximately 34% excluding goodwill and 31% including goodwill. | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.citation | Nunes, Alcina; Garcia, Jair; Lopes, José; Zefirov, Vladimir (2018). Intangible Assets – Influence on the “return on equity” (S&P100 Index). In 32nd International Business Information Management Association Conference "Vision 2020. Seville: IBIMA. p. 5711-5722 | pt_PT |
| dc.identifier.isbn | 978-0-9998551-1-9 | |
| dc.identifier.uri | http://hdl.handle.net/10198/21558 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.publisher | International Business Information Management Association (IBIMA) | pt_PT |
| dc.relation | The preparation of the paper was supported by UNIAG, R&D unit funded by the FCT – Portuguese Foundation for the Development of Science and Technology, Ministry of Science, Technology and Higher Education; “Project Code Reference UID/GES/4752/2016” | pt_PT |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | pt_PT |
| dc.subject | Intangible assets | pt_PT |
| dc.subject | Return on equity | pt_PT |
| dc.subject | Ratio analysis | pt_PT |
| dc.subject | DuPont model | pt_PT |
| dc.title | Intangible Assets – Influence on the “Return On Equity” (S&P100 Index) | pt_PT |
| dc.type | conference paper | |
| dspace.entity.type | Publication | |
| oaire.citation.conferencePlace | Seville, Spain | pt_PT |
| oaire.citation.endPage | 5722 | pt_PT |
| oaire.citation.startPage | 5711 | pt_PT |
| oaire.citation.title | 32nd International Business Information Management Association Conference | pt_PT |
| person.familyName | Nunes | |
| person.familyName | Lopes | |
| person.givenName | Alcina | |
| person.givenName | José Carlos | |
| person.identifier.ciencia-id | 1111-680F-0CAF | |
| person.identifier.ciencia-id | 0C1C-FDFE-8A61 | |
| person.identifier.orcid | 0000-0003-4056-9747 | |
| person.identifier.orcid | 0000-0002-0516-0076 | |
| person.identifier.rid | M-8259-2013 | |
| person.identifier.scopus-author-id | 55907654000 | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | conferenceObject | pt_PT |
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