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http://repositorio.ufla.br/jspui/handle/1/15532| Título: | Inovação: gasto ou investimento? |
| Título(s) alternativo(s): | Innovation: expense or investment? |
| Palavras-chave: | Inovação Gasto Investimento Goodwill Innovation Expenses Investment |
| Data do documento: | 2012 |
| Editor: | Associação Brasileira de Custos |
| Citação: | BARBOSA, D. M. S. et al. Inovação: gasto ou investimento?. ABCustos, São Leopoldo, v. 7, n. 3, p. 66-82, set./dez. 2012. |
| Resumo: | In today's competitive market, innovation has been perceived as a factor of competitive advantage and many investments are made for the development of innovations. However, such investments are configured in financial gains for firms, ie, they are really only spending or investments? To understand such questioning two hypotheses were raised. The first hypothesis, H1, is that the market value of the firm is influenced by innovation. The second hypothesis, H2, is that the operational capacity of the company's wealth creation is influenced by innovation. Since this quantitative study was descriptive in character, we used SPSS software to perform multiple regression analysis of data from five major companies that released the data of intangibles and goodwill in the database Economática. The results show that the hypothese H1 can be accepted and H2 refuted. Thus, one can say that the market value of firms is influenced by innovation, however, intangible assets and goodwill not allow inferring the influence innovation in the operational capacity of the company to generate wealth. |
| URI: | https://abcustos.emnuvens.com.br/abcustos/article/viewFile/239/237 repositorio.ufla.br/jspui/handle/1/15532 |
| Aparece nas coleções: | DAE - Artigos publicados em periódicos |
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