• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 1
  • Tagged with
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

O desempenho econÃmico do ativo intangÃvel e do capital social realizado: uma anÃlise empÃrica das empresas da BM&FBOVESPA entre 2010 e 2012 / The economic performance of intangible assets and share capital: A empirical analysis of companies in the BM & FBOVESPA between 2010 and 2012

AntÃnio AnÃsio de Aguiar Moura Filho 31 March 2015 (has links)
nÃo hà / Este trabalho desenvolveu um estudo sobre a influÃncia do ativo intangÃvel e do capital social realizado no desenvolvimento econÃmico das sociedades anÃnimas por meio da lucratividade e do endividamento. As sociedades anÃnimas da BM&FBOVESPA, por possuÃrem seu capital aberto, foram o tipo societÃrio escolhido, sendo possÃvel obter os dados atravÃs de suas demonstraÃÃes financeiras. Considerando-se o perÃodo de 2010 a 2012, foram obtidas 1.495 observaÃÃes. Por meio da estimaÃÃo do modelo de regressÃo com dados em painel, foram analisadas as variÃveis âAtivo IntangÃvelâ e âCapital Social Realizadoâ em relaÃÃo à lucratividade (rentabilidade) e ao endividamento (recursos prÃprios e de terceiros). Os resultados obtidos da estimaÃÃo por meio das variÃveis escolhidas indicam que os ativos intangÃveis, em alguns cenÃrios, possuem atraÃÃo de aumentar o investimento de recursos de terceiros e prÃprios, alÃm de alavancar os lucros. O capital social realizado tambÃm sugeriu resultados semelhantes. / This research has developed a study about the influence that the intangible asset and the paid-up share capital exert on the economic development of business corporations through profit and debt. The business corporations BM&BOVESPA, having open capital, were the chosen corporate type, being thus possible to obtain data through their financial statements. Taking into account the period that ranges from 2010 to 2012, a total of 1.495 observations could be obtained. By estimating the regression model with panel data, the variables âIntangible Assetâ and the â Paid-up share capitalâ related to the profitability (rentability) and to the debt ( own resources and from a third-party) were analyzed . The results obtained from the estimation utilizing the chosen variables indicate that the intangible assets, in some cases, exert attraction on investments increasing coming from their own resources and also from a third-party; as well as on boosting profits. The paid-up share capital also suggested similar results.

Page generated in 0.0548 seconds