The economic value of intangible assets

• Grant number: 11/21401-8
• Support Opportunities: Regular Research Grants
• Start date: March 01, 2012
• End date: February 28, 2014
• Field of knowledge: Applied Social Sciences - Administration - Business Administration
• Principal Investigator: Eduardo Kazuo Kayo
• Grantee: Eduardo Kazuo Kayo
• Host Institution: Faculdade de Economia, Administração e Contabilidade (FEA). Universidade de São Paulo (USP). São Paulo , SP, Brazil

Abstract

The economic value of a company is a result of the sum of its tangible and intangible assets. The placing of significant importance on companies that use intangible assets intensively has shown the growing importance of these assets in the maintenance of their competitive advantages, and consequently of their economic values. This outlook is consistent with the Resource-based View. The relative influence of intangible assets on the value of companies can vary for several reasons: due to the industry, the life cycle of the product and company, the mission of companies and others. In this context, the main objectives of this project are: (1) to analyze, both theoretically and empirically, the formation of the economic value of intangible assets, (2) to empirically analyze the factors that influence the formation of the economic value of intangible assets, (3) to propose a metric alternative to the valuation of intangible assets. (AU)