Banca de DEFESA: Larissa Castro da Costa
Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.STUDENT : Larissa Castro da Costa
DATE: 08/11/2023
TIME: 20:00
LOCAL: Sala de doutorado e plataforma teams
TITLE:
DYNAMICS BETWEEN PHYSICAL AND INTANGIBLE ASSETS: AN AGGREGATE AND SECTORAL PERSPECTIVEKEY WORDS:
Intangiblecapital;physicalcapital;dynamics;renovation;conversion.
PAGES: 143
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:
Thisstudyaimstoempiricallytestanalternativeviewonthedynamicsbetweenphysicaland intangiblecapital,proposedbyLustosa(2017)andwithrootsinaneconomicaccounting system.Forthispurpose,threehypothesesweretested.Thefirststates,inacounterintuitive view,thatcompaniesthatdonothavegoodwillhaveamarketreturn,onaverage,higherthan thosethatengageinthistypeofoperation.Thesecond,thattherenewalforcescanceloutthe conversionforces,sothat,onaverage,thereisnosignificantassociationbetweentheratesof variationofphysicalandintangiblecapital.Thethirdhypothesisproposesthattherenewalrate ofintangiblecapitalishigherformoreinnovativesectorswithgreaterfutureprospects.The econometricmodelsmade it possible to empirically test this alternativevisionand corroboratedtheoutlinedhypotheses,inordertogenerateimpactsindifferentareas,suchas academia,standardizationandthecapitalmarket.Theimportanceofbeingopentochanging conceptionsrootedishighlighted,withoutwhichprogressinaccountingtheorywouldnotbe possible.
COMMITTEE MEMBERS:
Externa à Instituição - RAQUEL WILLE SARQUIS - USP
Interna - 2002946 - MARIANA GUERRA
Presidente - 1363469 - PAULO ROBERTO BARBOSA LUSTOSA