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Juliana Albuquerquer Saliba de Oliveira ; Herbert Kimura ; Erica Sumoyama Braune ;Investigaciones Europeas de Dirección y Economía de la Empresa 2015, 21 2

Autor: Leonardo Fernando Cruz Basso

Fuente: http://www.redalyc.org/articulo.oa?id=274146981004


Introducción



Investigaciones Europeas de Dirección y Economía de la Empresa ISSN: 1135-2523 iedee@aedem-virtual.com Academia Europea de Dirección y Economía de la Empresa España Cruz Basso, Leonardo Fernando; Albuquerquer Saliba de Oliveira, Juliana; Kimura, Herbert; Sumoyama Braune, Erica The impact of intangibles on value creation: Comparative analysis of the Gu and Lev methodology for the United States software and hardware sector Investigaciones Europeas de Dirección y Economía de la Empresa, vol.
21, núm.
2, 2015, pp.
73-83 Academia Europea de Dirección y Economía de la Empresa Vigo, España Available in: http:--www.redalyc.org-articulo.oa?id=274146981004 How to cite Complete issue More information about this article Journals homepage in redalyc.org Scientific Information System Network of Scientific Journals from Latin America, the Caribbean, Spain and Portugal Non-profit academic project, developed under the open access initiative Document downloaded from http:--www.elsevier.es, day 22-04-2015.
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Any transmission of this document by any media or format is strictly prohibited. Investigaciones Europeas de Dirección y Economía de la Empresa 21 (2015) 73–83 www.elsevier.es-iedee The impact of intangibles on value creation: Comparative analysis of the Gu and Lev methodology for the United States software and hardware sector夽 Leonardo Fernando Cruz Basso a , Juliana Albuquerquer Saliba de Oliveira a,∗ , Herbert Kimura b , Erica Sumoyama Braune a a b Universidade Presbiteriana Mackenzie, Rua Maria Antônia, 163, Sala J, CEP: 01302-907 São Paulo, Brazil Universidade de Brasília, CEP: 70910-900 Brasília, DF , Brazil a r t i c l e i n f o Article history: Received 7 November 2013 Accepted 1 September 2014 Available online 11 October 2014 JEL classification: G20 Keywords: Intangible assets Value creation Total shareholder return a b s t r a c t The aim of this paper was to analyze the contribution of intangible assets ...





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