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The impact of intangibles on value creation: Comparative analysis of the Gu and Lev methodology for the United States software and hardware sector /Impacto de los intangibles sobre la creación de valor: análisis comparativo de la metodología de Gu y Lev en el sector de software y hardware de Estados Unidos

Basso, Leonardo Fernando Cruz ; de Oliveira, Juliana Albuquerquer Saliba ; Kimura, Herbert ; Braune, Erica Sumoyama

Investigaciones europeas de dirección y economía de la empresa, 2015-05, Vol.21 (2), p.73

Madrid: Academia Europea de Direccion y Economia de la Empresa

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  • Título:
    The impact of intangibles on value creation: Comparative analysis of the Gu and Lev methodology for the United States software and hardware sector /Impacto de los intangibles sobre la creación de valor: análisis comparativo de la metodología de Gu y Lev en el sector de software y hardware de Estados Unidos
  • Autor: Basso, Leonardo Fernando Cruz ; de Oliveira, Juliana Albuquerquer Saliba ; Kimura, Herbert ; Braune, Erica Sumoyama
  • Assuntos: Accounting ; Competitive advantage ; Financial statements ; Intangible assets ; Intellectual capital ; Market value ; Production functions ; Proxies ; Research & development expenditures ; Software industry ; Stockholders ; Studies ; Value added
  • É parte de: Investigaciones europeas de dirección y economía de la empresa, 2015-05, Vol.21 (2), p.73
  • Descrição: The aim of this paper was to analyze the contribution of intangible assets in the value creation of companies, using the methodology proposed by Gu and Lev. The database used was collected in Datastream with information covering the period from 2001 to 2010. The main results indicate: 1. The variables RD and SGA and RD, SGA and CAPEX represent intangibility proxies for the software and hardware sector, respectively. 2. Comprehensive value explains the market value for the two sectors. 3. The intangibility indices ICBV and RI and MtCV, ICM and RI present a positive and significant relationship with shareholder return for the software and hardware sector, respectively. The principal implication of the paper is having found a positive and significant relationship between comprehensive value and market value. Accordingly, if this variable really explains the market value, it is a solution to a problem that afflicts accountants, which is how to account for intangibles in the balance sheet.
  • Editor: Madrid: Academia Europea de Direccion y Economia de la Empresa
  • Idioma: Inglês
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  • Realização: ABCD-USP USP   Logos de Redes Sociais: Freepik

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