FINANCIAL PERFORMANCE, INTANGIBLE ASSETS AND VALUE CREATION OF BRAZILIAN AND CHILIAN COMPANIES OF INFORMATION TECHNOLOGY

The disclosure of intangible assets, even with recent requirement, is bringing benefits to businesses in order to create value and assistance in financial performance. The aim of this study is to analyze the relationship between financial performance with the disclosure of intangible assets and value creation from Brazilian and Chilean companies of technology information. To achieve the research used is descriptive analysis through documentary research and quantitative approach. The data were analyzed using descriptive statistics, t-test, Pearson correlation, helped confirm that Chilean companies disclose more intangible assets and realize greater value creation by good results obtained by the financial performance. Therefore, the greater the financial performance the higher the value creation and greater disclosure of intangible assets of Chilean companies of information technology.