The study of intangible assets has been attracting growing attention of investors and companies in the last years, mainly due to its potential effect in the creation of value. This interest raises important questions regarding models to evaluate, assess and measure intangible assets and to link...

The search for consistent methodologies in order to identify and measure intellectual capital is becoming increasingly important in every countries. For this reason we tested Pulic (2000) model, which has been successfully tested abroad and in Brazil. These results led us to replicate the VAIC...

This study aims to evaluate the return on investments and its capacity to add value in Third Sector entities, enlarged by the inclusion of aspects of volunteer work. It consists of a descriptive survey of an intentional sample, which identifies multiples that form an integral part of accounting...