relação não apresentou significância nos testes de regressão. Dessa forma, este estudo contribui para a compreensão da influência dos ativos intangíveis no contexto organizacional, bem como ao utilizar-se da correlação para identificar essas influências. Palavras-chave: inovação; intangibilidade; Índice Brasil de Inovação.
AbstractWith the requirement to record the intangible assets in the financial statements, studies have attempted to relate this practice with other factors, in order to understand the influence of intangible assets on the innovation and performance of organizations. This study has descriptive, qualitative and quantitative, studied 103 companies from the new market segment listed on the stock exchange BM&FBovespa. The purpose of the work consists to understand if the registered intangible assets in the financial statements of Brazilian companies configure link with innovation and profitability. The results obtained reinforced the finding of other articles that the intangibility degree has no relationship with the innovation degree, as well as the intangibility of a company is unrelated to its profitability. It was evidenced that investments in research and development have positive correlation with net income and that investments in relationships with customers and suppliers are positively correlated to shareholders' equity, but their relationship did not show significance in regression testing. In this way, the present study contributes to the understanding of the influence of intangibles in the organizational context, as well as using correlation to identify these influences.