THE IMPACT OF INTANGIBLES ON VALUE CREATION: COMPARATIVE ANALYSIS OF THE GU AND LEV METHODOLOGY FOR THE UNITED STATES SOFTWARE AND HARDWARE SECTOR

THE IMPACT OF INTANGIBLES ON VALUE CREATION: COMPARATIVE ANALYSIS OF THE GU AND LEV METHODOLOGY FOR THE UNITED STATES SOFTWARE AND HARDWARE SECTOR

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 (2003, 2011). The database used was collected in Datastream with information covering the period from 2001 to 2010. The main results indicate t...

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Bibliographic Details
Main Authors: Cruz Basso, Leonardo Fernando, Albuquerquer Saliba de Oliveira, Juliana, Kimura, Herbert, Sumoyama Braune, Erica
Format: Article
Language:English
Published: Elsevier 2015-05-01
Series:Investigaciones Europeas de Dirección y Economía de la Empresa
Subjects:
Intangible assets
Value creation
Total shareholder return
Online Access: http://www.elsevier.es/es-revista-investigaciones-europeas-direccion-economia-empresa-345-articulo-the-impact-of-intangibles-on-90410231

Internet

http://www.elsevier.es/es-revista-investigaciones-europeas-direccion-economia-empresa-345-articulo-the-impact-of-intangibles-on-90410231

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