Artigo em revista científica Q2
Are intangibles really a source of future economic benefits? Evidence from the technology sector
Ilídio Tomás Lopes (Lopes, I. T.);
Título Revista
Measuring Business Excellence
Ano
2019
Língua
Inglês
País
Reino Unido
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Abstract/Resumo
Identify the impact of intangibles as drivers of economic future benefits, in the top technological companies in the world. It also aims to identify whether the distribution of those intellectual capital drivers depend on the region and on the accounting standards, used in the preparation of firms’ financial reporting. Using information from the major technological firms for a range of time of five years, a set of intellectual capital proxies were identified and regressed. Three linear models were used, and hypotheses were performed towards the identification of significant impacts on firms’ turnover prediction. A set of intangibles were identified as significant drivers of firms’ turnover. Results suggest that the distribution of those proxies differ among regions and depend on the accounting standards. Firms from North-American evidence higher levels of intangibles, their boards composition is differentiated, additionally tending to increasingly invest in R&D activities. In spite of the limitations, we underline the sample size. However, the current approach can be replicated over time, and based in other rankings, applicable to other activity sectors and using different metrics. Based on the major technological firms worldwide, research adds value to the already known scope of intangibles, by providing additional and complimentary outcomes. A new direction, based on the scope of intangibles accounting standards used in the preparation of financial statements, was flagged towards theory and practice alignment. This research adds value to the current literature by exploring the effects of intangibles in the major technological companies in the world. Focused in a sector strongly marked by innovative strategies, it provides a new and complimentary overview.
Agradecimentos/Acknowledgements
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Palavras-chave
R&D,IFRS,Intellectual capital,Intangibles,Technological firms
  • Economia e Gestão - Ciências Sociais

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