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Publication
Ativos intangíveis: análise às empresas cotadas na Euronext Lisbon
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Abstract(s)
No seculo XXI, os ativos intangíveis ganharam destaque no mundo empresarial, impulsionando a inovação, o crescimento económico e a criação de riqueza nas organizações, tornando-se, assim, elementos centrais e indispensáveis na economia atual. Dado o seu papel relevante no património das empresas, este tema tem vindo a atrair uma crescente atença o no âmbito académico-científico.
Por conseguinte, o presente trabalho tem como objetivo geral analisar os ativos intangíveis e a sua associação com variáveis de desempenho económico. Esta analise e conduzida com base em me todos de estatística descritiva e inferencial, incluindo o Teste T, a ANOVA e a correlação de Pearson, utilizando como amostra as empresas portuguesas cotadas na Euronext Lisbon, no período de 2017 a 2022.
O estudo recorre a revisa o da literatura teórica e empírica sobre ativos intangíveis, assim como das principais a reais de investigação o associadas, incluindo a divulgação, mensuração e desempenho empresarial. Posteriormente, aborda o tratamento contabilístico e fiscal dos ativos intangíveis. No estudo empírico, para ale m da analise descritiva dos dados e da sua interpretação o, realiza-se uma analise correlacional entre categorias de ativos intangíveis e variáveis de desempenho económico.
Os resultados demonstram que, independentemente, as empresas integrarem ou na o o PSI-20 na o conseguem extrair um maior valor económico dos seus ativos intangíveis. Adicionalmente, a análise da relação entre o investimento em intangíveis e o desempenho empresarial, com base nas correlações de Pearson, revelou que apenas o goodwill esta positivamente associado aos indicadores de resultados, como EBITDA e RAI, sugerindo que esses ativos contribuem para o desempenho das empresas.
In the 21st century, intangible assets have gained prominence in the business world, driving innovation, economic growth, and wealth creation within organizations, thereby becoming central and indispensable elements in today's economy. Given their relevant role in the assets of companies, this topic has been attracting increasing attention in the academic-scientific domain. Consequently, the present study aims to analyze intangible assets and their association with economic performance variables. This analysis is conducted based on descriptive and inferential statistical methods, including the T-Test, ANOVA, and Pearson correlation, using a sample of portuguese companies listed on Euronext Lisbon from 2017 to 2022. The study relies on a review of theoretical and empirical literature on intangible assets, as well as the main associated research areas, including disclosure, measurement, and business performance. Subsequently, it addresses the accounting and tax treatment of intangible assets. In the empirical study, beyond the descriptive analysis of the data and its interpretation, a correlational analysis is performed between categories of intangible assets and economic performance variables. The results show that, regardless of wheter companies integrate the PSI-20 or not, they are unable to extract greater economic value from their intangible assets. Additionally, the analysis of the relationship between investment in intangibles and business performance, based on Pearson correlations, revealed that only goodwill is positively associated with performance indicators such as EBITDA and RAI, suggesting that these assets contribute to company performance.
In the 21st century, intangible assets have gained prominence in the business world, driving innovation, economic growth, and wealth creation within organizations, thereby becoming central and indispensable elements in today's economy. Given their relevant role in the assets of companies, this topic has been attracting increasing attention in the academic-scientific domain. Consequently, the present study aims to analyze intangible assets and their association with economic performance variables. This analysis is conducted based on descriptive and inferential statistical methods, including the T-Test, ANOVA, and Pearson correlation, using a sample of portuguese companies listed on Euronext Lisbon from 2017 to 2022. The study relies on a review of theoretical and empirical literature on intangible assets, as well as the main associated research areas, including disclosure, measurement, and business performance. Subsequently, it addresses the accounting and tax treatment of intangible assets. In the empirical study, beyond the descriptive analysis of the data and its interpretation, a correlational analysis is performed between categories of intangible assets and economic performance variables. The results show that, regardless of wheter companies integrate the PSI-20 or not, they are unable to extract greater economic value from their intangible assets. Additionally, the analysis of the relationship between investment in intangibles and business performance, based on Pearson correlations, revealed that only goodwill is positively associated with performance indicators such as EBITDA and RAI, suggesting that these assets contribute to company performance.
Description
Keywords
Ativo intangível Divulgação Goodwill Mensuração Performance empresarial