RELATIONSHIP BETWEEN PROFITABILITY AND INTELLECTUAL CAPITAL OF COMPANIES IN THE BRAZILIAN BANKING SECTOR
Abstract
The Intellectual Capital has been included in companies as a competitive factor that is recognized, measured and evidenced. The financial indicators, by themselves are little bone They take larger dimension when compared to other indicators. In this way, the scope of the present study is presented between the investments in companies, in particular the intellectual capital, in relation to the public companies. The data were collected through the accounting statistics published in the BM&FBOVESPA, no studies on 2011 and 2016. The research was applied to the method proposed by (PULIC, 2000) that had a proposal of evaluation of the VAIC (Added Value of Intellectual Coefficient). This research program was developed to evaluate differences in nature, such as VAIC and profitability, notably RSPL and RSA, among others. Calculations were made among the variables studied. The results were in a comprehensive analysis only between VAIC and RSA. There was no correlation with RSPL.
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