Intangible Assets and Superior and Sustained Performance of Innovative Brazilian Firms

According to the Resource-Based View, the nature of the resources, competences and knowledge accumulated by firms are the major causes of variation in business performance. In view of the importance attributed to intangible assets, the purpose of the present study was to investigate whether innovati...
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Autor*in:	Márcia Martins Mendes De Luca [verfasserIn] Anna Beatriz Grangeiro Ribeiro Maia [verfasserIn] Vanessa Ingrid da Costa Cardoso [verfasserIn] Alessandra Carvalho de Vasconcelos [verfasserIn] Jacqueline Veneroso Alves da Cunha [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch ; Portugiesisch

Erschienen:	2014

Schlagwörter:	resource-based view; intangible assets; business performance; superior and sustained performance; innovative firms.

Übergeordnetes Werk:	In: BAR: Brazilian Administration Review - Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD), 2008, 11(2014), 4, Seite 407-440
Übergeordnetes Werk:	volume:11 ; year:2014 ; number:4 ; pages:407-440

Links:	Link aufrufen Link aufrufen Journal toc

Katalog-ID:	DOAJ000482056

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allfields	(DE-627)DOAJ000482056 (DE-599)DOAJ9273b4bb88d541e09f837d0e2ef0ecc8 DE-627 ger DE-627 rakwb eng por HF5001-6182 Márcia Martins Mendes De Luca verfasserin aut Intangible Assets and Superior and Sustained Performance of Innovative Brazilian Firms 2014 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier According to the Resource-Based View, the nature of the resources, competences and knowledge accumulated by firms are the major causes of variation in business performance. In view of the importance attributed to intangible assets, the purpose of the present study was to investigate whether innovative firms with superior and sustained performance and firms without superior and sustained performance differ with regard to investments in intangible assets. The sample consisted of 137 firms listed on the Brazilian stock exchange from 2007 to 2010 and belonging to innovative sectors according to the Brazilian Innovation Index. Only 51 firms with profitability above the sector average during the entire study period (four years) met the criterion of superior and sustained performance. Thus, using return on assets as a proxy for performance, investments in intangibles were found to be greater in firms without superior and sustained performance, particularly with regard to the categories intellectual property assets (the predominant category) and infrastructure assets. Based on the lack of evidence for a significant correlation between corporate performance and investment in intangible assets, our initial hypothesis that a positive relation exists between the composition of investments in intangible assets and the performance of innovative firms could not be confirmed. resource-based view; intangible assets; business performance; superior and sustained performance; innovative firms. Business Anna Beatriz Grangeiro Ribeiro Maia verfasserin aut Vanessa Ingrid da Costa Cardoso verfasserin aut Alessandra Carvalho de Vasconcelos verfasserin aut Jacqueline Veneroso Alves da Cunha verfasserin aut In BAR: Brazilian Administration Review Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD), 2008 11(2014), 4, Seite 407-440 (DE-627)559433409 (DE-600)2413556-2 18077692 nnns volume:11 year:2014 number:4 pages:407-440 https://doaj.org/article/9273b4bb88d541e09f837d0e2ef0ecc8 kostenfrei http://www.anpad.org.br/periodicos/arq_pdf/a_1524.pdf kostenfrei https://doaj.org/toc/1807-7692 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_138 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_187 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_250 GBV_ILN_281 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_647 GBV_ILN_702 GBV_ILN_2003 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 11 2014 4 407-440
spelling	(DE-627)DOAJ000482056 (DE-599)DOAJ9273b4bb88d541e09f837d0e2ef0ecc8 DE-627 ger DE-627 rakwb eng por HF5001-6182 Márcia Martins Mendes De Luca verfasserin aut Intangible Assets and Superior and Sustained Performance of Innovative Brazilian Firms 2014 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier According to the Resource-Based View, the nature of the resources, competences and knowledge accumulated by firms are the major causes of variation in business performance. In view of the importance attributed to intangible assets, the purpose of the present study was to investigate whether innovative firms with superior and sustained performance and firms without superior and sustained performance differ with regard to investments in intangible assets. The sample consisted of 137 firms listed on the Brazilian stock exchange from 2007 to 2010 and belonging to innovative sectors according to the Brazilian Innovation Index. Only 51 firms with profitability above the sector average during the entire study period (four years) met the criterion of superior and sustained performance. Thus, using return on assets as a proxy for performance, investments in intangibles were found to be greater in firms without superior and sustained performance, particularly with regard to the categories intellectual property assets (the predominant category) and infrastructure assets. Based on the lack of evidence for a significant correlation between corporate performance and investment in intangible assets, our initial hypothesis that a positive relation exists between the composition of investments in intangible assets and the performance of innovative firms could not be confirmed. resource-based view; intangible assets; business performance; superior and sustained performance; innovative firms. Business Anna Beatriz Grangeiro Ribeiro Maia verfasserin aut Vanessa Ingrid da Costa Cardoso verfasserin aut Alessandra Carvalho de Vasconcelos verfasserin aut Jacqueline Veneroso Alves da Cunha verfasserin aut In BAR: Brazilian Administration Review Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD), 2008 11(2014), 4, Seite 407-440 (DE-627)559433409 (DE-600)2413556-2 18077692 nnns volume:11 year:2014 number:4 pages:407-440 https://doaj.org/article/9273b4bb88d541e09f837d0e2ef0ecc8 kostenfrei http://www.anpad.org.br/periodicos/arq_pdf/a_1524.pdf kostenfrei https://doaj.org/toc/1807-7692 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_138 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_187 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_250 GBV_ILN_281 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_647 GBV_ILN_702 GBV_ILN_2003 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 11 2014 4 407-440
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allfieldsGer	(DE-627)DOAJ000482056 (DE-599)DOAJ9273b4bb88d541e09f837d0e2ef0ecc8 DE-627 ger DE-627 rakwb eng por HF5001-6182 Márcia Martins Mendes De Luca verfasserin aut Intangible Assets and Superior and Sustained Performance of Innovative Brazilian Firms 2014 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier According to the Resource-Based View, the nature of the resources, competences and knowledge accumulated by firms are the major causes of variation in business performance. In view of the importance attributed to intangible assets, the purpose of the present study was to investigate whether innovative firms with superior and sustained performance and firms without superior and sustained performance differ with regard to investments in intangible assets. The sample consisted of 137 firms listed on the Brazilian stock exchange from 2007 to 2010 and belonging to innovative sectors according to the Brazilian Innovation Index. Only 51 firms with profitability above the sector average during the entire study period (four years) met the criterion of superior and sustained performance. Thus, using return on assets as a proxy for performance, investments in intangibles were found to be greater in firms without superior and sustained performance, particularly with regard to the categories intellectual property assets (the predominant category) and infrastructure assets. Based on the lack of evidence for a significant correlation between corporate performance and investment in intangible assets, our initial hypothesis that a positive relation exists between the composition of investments in intangible assets and the performance of innovative firms could not be confirmed. resource-based view; intangible assets; business performance; superior and sustained performance; innovative firms. Business Anna Beatriz Grangeiro Ribeiro Maia verfasserin aut Vanessa Ingrid da Costa Cardoso verfasserin aut Alessandra Carvalho de Vasconcelos verfasserin aut Jacqueline Veneroso Alves da Cunha verfasserin aut In BAR: Brazilian Administration Review Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD), 2008 11(2014), 4, Seite 407-440 (DE-627)559433409 (DE-600)2413556-2 18077692 nnns volume:11 year:2014 number:4 pages:407-440 https://doaj.org/article/9273b4bb88d541e09f837d0e2ef0ecc8 kostenfrei http://www.anpad.org.br/periodicos/arq_pdf/a_1524.pdf kostenfrei https://doaj.org/toc/1807-7692 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_138 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_187 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_250 GBV_ILN_281 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_647 GBV_ILN_702 GBV_ILN_2003 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 11 2014 4 407-440
allfieldsSound	(DE-627)DOAJ000482056 (DE-599)DOAJ9273b4bb88d541e09f837d0e2ef0ecc8 DE-627 ger DE-627 rakwb eng por HF5001-6182 Márcia Martins Mendes De Luca verfasserin aut Intangible Assets and Superior and Sustained Performance of Innovative Brazilian Firms 2014 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier According to the Resource-Based View, the nature of the resources, competences and knowledge accumulated by firms are the major causes of variation in business performance. In view of the importance attributed to intangible assets, the purpose of the present study was to investigate whether innovative firms with superior and sustained performance and firms without superior and sustained performance differ with regard to investments in intangible assets. The sample consisted of 137 firms listed on the Brazilian stock exchange from 2007 to 2010 and belonging to innovative sectors according to the Brazilian Innovation Index. Only 51 firms with profitability above the sector average during the entire study period (four years) met the criterion of superior and sustained performance. Thus, using return on assets as a proxy for performance, investments in intangibles were found to be greater in firms without superior and sustained performance, particularly with regard to the categories intellectual property assets (the predominant category) and infrastructure assets. Based on the lack of evidence for a significant correlation between corporate performance and investment in intangible assets, our initial hypothesis that a positive relation exists between the composition of investments in intangible assets and the performance of innovative firms could not be confirmed. resource-based view; intangible assets; business performance; superior and sustained performance; innovative firms. Business Anna Beatriz Grangeiro Ribeiro Maia verfasserin aut Vanessa Ingrid da Costa Cardoso verfasserin aut Alessandra Carvalho de Vasconcelos verfasserin aut Jacqueline Veneroso Alves da Cunha verfasserin aut In BAR: Brazilian Administration Review Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD), 2008 11(2014), 4, Seite 407-440 (DE-627)559433409 (DE-600)2413556-2 18077692 nnns volume:11 year:2014 number:4 pages:407-440 https://doaj.org/article/9273b4bb88d541e09f837d0e2ef0ecc8 kostenfrei http://www.anpad.org.br/periodicos/arq_pdf/a_1524.pdf kostenfrei https://doaj.org/toc/1807-7692 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_138 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_187 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_250 GBV_ILN_281 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_647 GBV_ILN_702 GBV_ILN_2003 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 11 2014 4 407-440
language	English Portuguese
source	In BAR: Brazilian Administration Review 11(2014), 4, Seite 407-440 volume:11 year:2014 number:4 pages:407-440
sourceStr	In BAR: Brazilian Administration Review 11(2014), 4, Seite 407-440 volume:11 year:2014 number:4 pages:407-440
format_phy_str_mv	Article
institution	findex.gbv.de
topic_facet	resource-based view; intangible assets; business performance; superior and sustained performance; innovative firms. Business
isfreeaccess_bool	true
container_title	BAR: Brazilian Administration Review
authorswithroles_txt_mv	Márcia Martins Mendes De Luca @@aut@@ Anna Beatriz Grangeiro Ribeiro Maia @@aut@@ Vanessa Ingrid da Costa Cardoso @@aut@@ Alessandra Carvalho de Vasconcelos @@aut@@ Jacqueline Veneroso Alves da Cunha @@aut@@
publishDateDaySort_date	2014-01-01T00:00:00Z
hierarchy_top_id	559433409
id	DOAJ000482056
language_de	englisch portugiesisch
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callnumber-first	H - Social Science
author	Márcia Martins Mendes De Luca
spellingShingle	Márcia Martins Mendes De Luca misc HF5001-6182 misc resource-based view; intangible assets; business performance; superior and sustained performance; innovative firms. misc Business Intangible Assets and Superior and Sustained Performance of Innovative Brazilian Firms
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topic_title	HF5001-6182 Intangible Assets and Superior and Sustained Performance of Innovative Brazilian Firms resource-based view; intangible assets; business performance; superior and sustained performance; innovative firms
topic	misc HF5001-6182 misc resource-based view; intangible assets; business performance; superior and sustained performance; innovative firms. misc Business
topic_unstemmed	misc HF5001-6182 misc resource-based view; intangible assets; business performance; superior and sustained performance; innovative firms. misc Business
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title	Intangible Assets and Superior and Sustained Performance of Innovative Brazilian Firms
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title_full	Intangible Assets and Superior and Sustained Performance of Innovative Brazilian Firms
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author_browse	Márcia Martins Mendes De Luca Anna Beatriz Grangeiro Ribeiro Maia Vanessa Ingrid da Costa Cardoso Alessandra Carvalho de Vasconcelos Jacqueline Veneroso Alves da Cunha
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title_sort	intangible assets and superior and sustained performance of innovative brazilian firms
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title_auth	Intangible Assets and Superior and Sustained Performance of Innovative Brazilian Firms
abstract	According to the Resource-Based View, the nature of the resources, competences and knowledge accumulated by firms are the major causes of variation in business performance. In view of the importance attributed to intangible assets, the purpose of the present study was to investigate whether innovative firms with superior and sustained performance and firms without superior and sustained performance differ with regard to investments in intangible assets. The sample consisted of 137 firms listed on the Brazilian stock exchange from 2007 to 2010 and belonging to innovative sectors according to the Brazilian Innovation Index. Only 51 firms with profitability above the sector average during the entire study period (four years) met the criterion of superior and sustained performance. Thus, using return on assets as a proxy for performance, investments in intangibles were found to be greater in firms without superior and sustained performance, particularly with regard to the categories intellectual property assets (the predominant category) and infrastructure assets. Based on the lack of evidence for a significant correlation between corporate performance and investment in intangible assets, our initial hypothesis that a positive relation exists between the composition of investments in intangible assets and the performance of innovative firms could not be confirmed.
abstractGer	According to the Resource-Based View, the nature of the resources, competences and knowledge accumulated by firms are the major causes of variation in business performance. In view of the importance attributed to intangible assets, the purpose of the present study was to investigate whether innovative firms with superior and sustained performance and firms without superior and sustained performance differ with regard to investments in intangible assets. The sample consisted of 137 firms listed on the Brazilian stock exchange from 2007 to 2010 and belonging to innovative sectors according to the Brazilian Innovation Index. Only 51 firms with profitability above the sector average during the entire study period (four years) met the criterion of superior and sustained performance. Thus, using return on assets as a proxy for performance, investments in intangibles were found to be greater in firms without superior and sustained performance, particularly with regard to the categories intellectual property assets (the predominant category) and infrastructure assets. Based on the lack of evidence for a significant correlation between corporate performance and investment in intangible assets, our initial hypothesis that a positive relation exists between the composition of investments in intangible assets and the performance of innovative firms could not be confirmed.
abstract_unstemmed	According to the Resource-Based View, the nature of the resources, competences and knowledge accumulated by firms are the major causes of variation in business performance. In view of the importance attributed to intangible assets, the purpose of the present study was to investigate whether innovative firms with superior and sustained performance and firms without superior and sustained performance differ with regard to investments in intangible assets. The sample consisted of 137 firms listed on the Brazilian stock exchange from 2007 to 2010 and belonging to innovative sectors according to the Brazilian Innovation Index. Only 51 firms with profitability above the sector average during the entire study period (four years) met the criterion of superior and sustained performance. Thus, using return on assets as a proxy for performance, investments in intangibles were found to be greater in firms without superior and sustained performance, particularly with regard to the categories intellectual property assets (the predominant category) and infrastructure assets. Based on the lack of evidence for a significant correlation between corporate performance and investment in intangible assets, our initial hypothesis that a positive relation exists between the composition of investments in intangible assets and the performance of innovative firms could not be confirmed.
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title_short	Intangible Assets and Superior and Sustained Performance of Innovative Brazilian Firms
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