FINANCIAL PERFORMANCE, INTANGIBLE ASSETS AND VALUE CREATION IN BRAZILIAN AND CHILEAN INFORMATION TECHNOLOGY COMPANIES.

Abstract

Intangible assets disclosure, even with recent obligation, has brought benefits to companies value and financial performance assistance. This study aims at analyzing the relationship between financial performance, intangible assets disclosure and value creation within Brazilian and Chilean information technology companies. In order to carry out the survey a descriptive analysis through both documentary research and quantitative approach was used. Descriptive statistics analysis, t-test and Pearson's correlation helped confirm that Chilean companies disclose more intangible assets and make greater value through reaching good results in financial performance. Thus, the higher the financial performance, the greater the value creation, and the greater the intangible assets disclosure within Chilean information technology companies.

Keywords

• Intangible assets
• value creation
• financial performance.