INFLUÊNCIA DA GOVERNANÇA CORPORATIVA E DA INTANGIBILIDADE NO DESEMPENHO DAS MAIORES EMPRESAS BRASILEIRAS

Antonio Rodrigues Albuquerque Filho, Maria Maciléya Azevedo Freire, Augusto Cézar de Aquino Cabral, Sandra Maria dos Santos
2019 Faces: Revista de Administração  
This study aimed to analyze the influence of corporate governance and intangibility on corporate performance. For that, a descriptive, documentary and quantitative data analysis was used, with a sample comprising 81 companies according to the ranking of Exame Melhores e Maiores magazine, edition 2018, considering data referring to the period from 2010 to 2017. The results showed that the most intangible-intensive companies stood out in relation to the less intangible-intensive companies in
more » ... e companies in terms of market performance. It was observed that corporate governance is associated with low level of intangibility, medium-low financial performance and high market performance, while intangibility did not correlate with performance. The findings also indicate that, in order to achieve greater market performance, companies seek corporate governance strategies, while intangibility does not provide greater performance.
doi:10.21714/1984-6975faces0v0n0art6763 fatcat:m6efz3n4crgd5hg5twkowexsca