Influência do ambiente turbulento na relação entre investimento em intangíveis e desempenho econômico-financeiro

Laurindo Panucci Filho; Nelson Hein; Adriana Kroenke

doi:10.7769/gesec.v14i8.1585

Autores

Laurindo Panucci Filho https://orcid.org/0000-0003-2310-1747
Nelson Hein https://orcid.org/0000-0002-8350-9480
Adriana Kroenke https://orcid.org/0000-0001-6625-3017

DOI:

https://doi.org/10.7769/gesec.v14i8.1585

Palavras-chave:

Intangíveis; Desempenho econômico-financeiro; Turbulência

Resumo

Esta pesquisa objetiva analisar a influência do ambiente turbulento na relação entre investimentos em intangíveis e desempenho econômico-financeiro. A amostra totalizou 4480 empresas de 35 países do G20 analisando-se um período de sete anos. Utilizou-se o indicador sintético DP₂ para avaliar as empresas por meio de indicadores, sendo 25 econômico-financeiros, 3 de intangibilidade e 10 de turbulência para posterior aplicação de modelos de regressão linear. Mediante os resultados foi possível concluir que a relação entre intangíveis e o desempenho econômico-financeiro é reduzido na presença do efeito moderador da turbulência ambiental do país no qual a mesma se encontra. Espera-se contribuir com gestores na avaliação dos investimentos em intangíveis em diferentes contextos e como estes podem contribuir com a melhoria do desempenho, sobretudo em ambientes turbulentos.

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