Investimento em pesquisa e desenvolvimento de empresas de alta e média-alta tecnologia do Brasil
DOI:
https://doi.org/10.47357/ufambr.v3i1.6658Palabras clave:
Pesquisa e Desenvolvimento;, Empresas de Alta e Média-alta tecnologia, Indicadores econômico-financeiros, TOPSISResumen
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Aghion, P., Bechtold, S., Cassar, L., & Herz, H. (2014). The causal effects of competition on innovation: experimental evidence. National Bureau of Economic Research.
Akcali, B. Y., & Sismanoglu, E. (2015). Innovation and the Effect of Research and Development (R&D) Expenditure on Growth in Some Developing and Developed Countries. Procedia - Social and Behavioral Sciences, 195, 768–775. https://doi.org/10.1016/j.sbspro.2015.06.474
Akcigit, U., & Kerr, W. (2015). Growth through Heterogeneous Innovations. Journal of Political Economy, 126(4), 1374–1443.
Assaf Neto, A. (2014). Finanças corporativas e valor (7th ed.). São Paulo: Atlas S.A.
Balcerzak, A. P., & Pietrzak, M. B. (2016). Application of TOPSIS Method for Analysis of Sustainable Development in European Union Countries. In The 10th International Days of Statistics and Economics. Conference Proceedings. (pp. 82–92).
Beuren, I. M. (2004). Como elaborar trabalhos monográficos em contabilidade: teoria e prática. São Paulo: Atlas.
Brown, J. R., Martinsson, G., & Petersen, B. C. (2012). Do financing constraints matter for R&D? European Economic Review, 56(8), 1512–1529. https://doi.org/10.1016/j.euroecorev.2012.07.007
Brown, J. R., & Petersen, B. C. (2011). Cash holdings and R&D smoothing. Journal of Corporate Finance, 17(3), 694–709. https://doi.org/10.1016/j.jcorpfin.2010.01.003
Brown, J. R., & Petersen, B. C. (2015). Which investments do firms protect? Liquidity management and real adjustments when access to finance falls sharply. Journal of Financial Intermediation, 24(4), 441–465. https://doi.org/10.1016/j.jfi.2014.03.002
Coad, A. (2018). Persistent heterogeneity of R&D intensities within sectors: Evidence and policy implications. Research Policy. https://doi.org/10.1016/j.respol.2018.07.018
Collis, J., & Hussey, R. (2005). Pesquisa em Administração: Um guia prático para alunos de graduação e pós-graduação (2. ed.). Porto Alegre: Bookman.
Cornell, B., & Shapiro, A. C. (1988). Financing Corporate Growth. Journal of Applied Corporate Finance, 1(2), 6–22. https://doi.org/10.1108/02756660610649994
Cowling, M., Liu, W., Ledger, A., & Zhang, N. (2015). What really happens to small and medium-sized enterprises in a global economic recession? UK evidence on sales and job
dynamics. International Small Business Journal, 33(5), 488–513. https://doi.org/10.1177/0266242613512513
Degenhart, L., Vogt, M., Da Rosa, F. S., & Fank, O. S. (2015). Ranking de evidências dos impactos ambientais de empresas brasileiras: um comparativo entre métodos multicritérios T-ODA e TOPSIS. In XVII ENGEMA - Encontro Internacional sobre Gestão Empresarial e meio Ambiente. São Paulo.
Diakoulaki, D., Mavrotas, G., & Papayannakis, L. (1995). Determining objective weights in multiple criteria problems: The critic method. Computers and Operations Research, 22(7), 763–770. https://doi.org/10.1016/0305-0548(94)00059-H
Doh, S., & Kim, B. (2014). Government support for SME innovations in the regional industries: The case of government financial support program in South Korea. Research Policy, 43(9), 1557–1569. https://doi.org/10.1016/j.respol.2014.05.001
Eberhart, A. C., Maxwell, W. F., & Siddique, A. R. (2004). An Examination of Long-Term Abnormal Stock Returns and Operating Performance Following R&d Increases. Journal of Finance, 59(2), 623–650. https://doi.org/10.1111/j.1540-6261.2004.00644.x
Gonçalves, W. D. B., & Lemes, S. (2018). A relação dos gastos com P&D com a qualidade da informação contábil. Revista Contabilidade Vista & Revista, 29(2), 68–95. https://doi.org/10.1016/j.agee.2006.02.009
Guney, Y., Karpuz, A., & Ozkan, N. (2017). R&D investments and credit lines. Journal of Corporate Finance, 46, 261–283. https://doi.org/10.1016/j.jcorpfin.2017.07.011
Guo, D., Guo, Y., & Jiang, K. (2017). Funding Forms, Market Conditions, and Dynamic Effects of Government R&D Subsidies: Evidence From China. Economic Inquiry, 55(2), 825–842. https://doi.org/10.1111/ecin.12395
Hauke, J., & Kossowski, T. (2011). Comparison of Values of Pearson’s and Spearman’s Correlation Coefficients on the Same Sets of Data. Quaestiones Geographicae, 30(2), 87–93. https://doi.org/10.2478/v10117-011-0021-1
Hein, N., Degenhart, L., Vogt, M., Kroenke, A., & Campestrini, I. M. (2015). Método TOPSIS na avaliação das empresas listadas no IBRX-100: uma avaliação multicritério dos impactos ambientais. In CONBREPRO - Congresso Brasileiro de Engenharia de Produção. Ponta Grossa - PR.
Holmström, B., & Tirole, J. (1998). Private and Public Supply of Liquidity. Journal of Political Economy, 106(1), 1–40. https://doi.org/10.1080/15732479.2013.833949
Huang, C., & Hou, T. C. (2019). Innovation, research and development, and firm profitability in Taiwan: Causality and determinants. International Review of Economics & Finance, 59, 385–394. https://doi.org/10.1016/j.iref.2018.10.004
IBGE. (2003). Análise dos resultados. Retrieved November 15, 2018, from https://ww2.ibge.gov.br/home/estatistica/economia/industria/pia/empresas/comentario2003.pdf
Iudícibus, I. (2012). Análise de balanços (6th ed.). São Paulo: Atlas S.A.
Jung, H., Hwang, J., & Kim, B. K. (2018). Does R&D investment increase SME survival during a recession? Technological Forecasting and Social Change, 137, 190–198. https://doi.org/10.1016/j.techfore.2018.07.042
Kang, T., Baek, C., & Lee, J. (2017). The persistency and volatility of the fi rm R & D investment : Revisited from the perspective of technological capability. Research Policy Journal, 46, 1570–1579. https://doi.org/10.1016/j.respol.2017.07.006
Karjalainen, P. (2008). R&D investments: The effects of different financial environments on firm profitability. Journal of Multinational Financial Management, 18(2), 79–93. https://doi.org/10.1016/j.mulfin.2007.02.006
Koh, P. S., & Reeb, D. (2015). Missing R&D. Journal of Accounting and Economics, 60, 73–94. https://doi.org/10.1016/j.jacceco.2015.03.004
Landry, S., & Callimaci, A. (2003). The effect of management incentives and cross-listing status on the accounting treatment of R&D spending. Journal of International Accounting, Auditing and Taxation, 12(2), 131–152. https://doi.org/10.1016/j.intaccaudtax.2003.08.003
Love, J. H., Roper, S., & Du, J. (2009). Innovation, ownership and profitability. International Journal of Industrial Organization, 27(3), 424–434. https://doi.org/10.1016/j.ijindorg.2008.11.001
Marion, J. C. (2012). Analise das demonstrações contábeis. São Paulo: Atlas S.A.
MCTI. (2016). Ministério da Ciência, Tecnologia e Inovação. Retrieved December 6, 2018, from http://www.mcti.gov.br
Mcvay, S. E. (2006). Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items. The Accounting Review, 81(3), 501–531. https://doi.org/10.2308/accr.2006.81.3.501
Mukaka, M. M. (2012). Statistics Corner: A guide to appropriate use of Correlation coefficient in medical research. Malawi Medical Journal, 24(3), 69–71. https://doi.org/10.1016/j.cmpb.2016.01.020
Opler, T. C., & Titman, S. (1994). Financial Distress and Corporate Performance. The Journal of Finance, 49(3), 1015–1040. https://doi.org/10.1111/j.1540-6261.1994.tb00086.x
Radas, S., Anić, I. D., Tafro, A., & Wagner, V. (2015). The effects of public support schemes on small and medium enterprises. Technovation, 38, 15–30. https://doi.org/10.1016/j.technovation.2014.08.002
Tonolli, B. B., Rover, S., & Ferreira, D. D. M. (2017). Influência dos investimentos ambientais e dos indicadores econômico-financeiros na seleção de empresas para compor o Índice De Sustentabilidade Empresarial (ISE). Revista Catarinense Da Ciência Contábil, 16(48), 69–85. https://doi.org/10.16930/2237-7662/rccc.v16n48.2315
Ugur, M., Trushin, E., & Solomon, E. (2016). Inverted-U relationship between R&D intensity and survival: Evidence on scale and complementarity effects in UK data. Research Policy, 45(7), 1474–1492. https://doi.org/10.1016/j.respol.2016.04.007
Viglioni, M. T. D., Carvalho, F. de M., Benedicto, G. C. de, & Do Prado, J. W. (2018). Indicadores Econômico-Financeiros Determinantes de Fusões e Aquisições: um Estudo na Indústria de Tecnologia no Brasil. Contabilidade, Gestão e Governança, 21(3), 420–438. https://doi.org/10.21714/1984-3925_2018v21n3a7
Yoon, K. P., & Hwang, C. L. (1995). Multiple attribute decision making: an introduction. Sage Publication.
Akcali, B. Y., & Sismanoglu, E. (2015). Innovation and the Effect of Research and Development (R&D) Expenditure on Growth in Some Developing and Developed Countries. Procedia - Social and Behavioral Sciences, 195, 768–775. https://doi.org/10.1016/j.sbspro.2015.06.474
Akcigit, U., & Kerr, W. (2015). Growth through Heterogeneous Innovations. Journal of Political Economy, 126(4), 1374–1443.
Assaf Neto, A. (2014). Finanças corporativas e valor (7th ed.). São Paulo: Atlas S.A.
Balcerzak, A. P., & Pietrzak, M. B. (2016). Application of TOPSIS Method for Analysis of Sustainable Development in European Union Countries. In The 10th International Days of Statistics and Economics. Conference Proceedings. (pp. 82–92).
Beuren, I. M. (2004). Como elaborar trabalhos monográficos em contabilidade: teoria e prática. São Paulo: Atlas.
Brown, J. R., Martinsson, G., & Petersen, B. C. (2012). Do financing constraints matter for R&D? European Economic Review, 56(8), 1512–1529. https://doi.org/10.1016/j.euroecorev.2012.07.007
Brown, J. R., & Petersen, B. C. (2011). Cash holdings and R&D smoothing. Journal of Corporate Finance, 17(3), 694–709. https://doi.org/10.1016/j.jcorpfin.2010.01.003
Brown, J. R., & Petersen, B. C. (2015). Which investments do firms protect? Liquidity management and real adjustments when access to finance falls sharply. Journal of Financial Intermediation, 24(4), 441–465. https://doi.org/10.1016/j.jfi.2014.03.002
Coad, A. (2018). Persistent heterogeneity of R&D intensities within sectors: Evidence and policy implications. Research Policy. https://doi.org/10.1016/j.respol.2018.07.018
Collis, J., & Hussey, R. (2005). Pesquisa em Administração: Um guia prático para alunos de graduação e pós-graduação (2. ed.). Porto Alegre: Bookman.
Cornell, B., & Shapiro, A. C. (1988). Financing Corporate Growth. Journal of Applied Corporate Finance, 1(2), 6–22. https://doi.org/10.1108/02756660610649994
Cowling, M., Liu, W., Ledger, A., & Zhang, N. (2015). What really happens to small and medium-sized enterprises in a global economic recession? UK evidence on sales and job
dynamics. International Small Business Journal, 33(5), 488–513. https://doi.org/10.1177/0266242613512513
Degenhart, L., Vogt, M., Da Rosa, F. S., & Fank, O. S. (2015). Ranking de evidências dos impactos ambientais de empresas brasileiras: um comparativo entre métodos multicritérios T-ODA e TOPSIS. In XVII ENGEMA - Encontro Internacional sobre Gestão Empresarial e meio Ambiente. São Paulo.
Diakoulaki, D., Mavrotas, G., & Papayannakis, L. (1995). Determining objective weights in multiple criteria problems: The critic method. Computers and Operations Research, 22(7), 763–770. https://doi.org/10.1016/0305-0548(94)00059-H
Doh, S., & Kim, B. (2014). Government support for SME innovations in the regional industries: The case of government financial support program in South Korea. Research Policy, 43(9), 1557–1569. https://doi.org/10.1016/j.respol.2014.05.001
Eberhart, A. C., Maxwell, W. F., & Siddique, A. R. (2004). An Examination of Long-Term Abnormal Stock Returns and Operating Performance Following R&d Increases. Journal of Finance, 59(2), 623–650. https://doi.org/10.1111/j.1540-6261.2004.00644.x
Gonçalves, W. D. B., & Lemes, S. (2018). A relação dos gastos com P&D com a qualidade da informação contábil. Revista Contabilidade Vista & Revista, 29(2), 68–95. https://doi.org/10.1016/j.agee.2006.02.009
Guney, Y., Karpuz, A., & Ozkan, N. (2017). R&D investments and credit lines. Journal of Corporate Finance, 46, 261–283. https://doi.org/10.1016/j.jcorpfin.2017.07.011
Guo, D., Guo, Y., & Jiang, K. (2017). Funding Forms, Market Conditions, and Dynamic Effects of Government R&D Subsidies: Evidence From China. Economic Inquiry, 55(2), 825–842. https://doi.org/10.1111/ecin.12395
Hauke, J., & Kossowski, T. (2011). Comparison of Values of Pearson’s and Spearman’s Correlation Coefficients on the Same Sets of Data. Quaestiones Geographicae, 30(2), 87–93. https://doi.org/10.2478/v10117-011-0021-1
Hein, N., Degenhart, L., Vogt, M., Kroenke, A., & Campestrini, I. M. (2015). Método TOPSIS na avaliação das empresas listadas no IBRX-100: uma avaliação multicritério dos impactos ambientais. In CONBREPRO - Congresso Brasileiro de Engenharia de Produção. Ponta Grossa - PR.
Holmström, B., & Tirole, J. (1998). Private and Public Supply of Liquidity. Journal of Political Economy, 106(1), 1–40. https://doi.org/10.1080/15732479.2013.833949
Huang, C., & Hou, T. C. (2019). Innovation, research and development, and firm profitability in Taiwan: Causality and determinants. International Review of Economics & Finance, 59, 385–394. https://doi.org/10.1016/j.iref.2018.10.004
IBGE. (2003). Análise dos resultados. Retrieved November 15, 2018, from https://ww2.ibge.gov.br/home/estatistica/economia/industria/pia/empresas/comentario2003.pdf
Iudícibus, I. (2012). Análise de balanços (6th ed.). São Paulo: Atlas S.A.
Jung, H., Hwang, J., & Kim, B. K. (2018). Does R&D investment increase SME survival during a recession? Technological Forecasting and Social Change, 137, 190–198. https://doi.org/10.1016/j.techfore.2018.07.042
Kang, T., Baek, C., & Lee, J. (2017). The persistency and volatility of the fi rm R & D investment : Revisited from the perspective of technological capability. Research Policy Journal, 46, 1570–1579. https://doi.org/10.1016/j.respol.2017.07.006
Karjalainen, P. (2008). R&D investments: The effects of different financial environments on firm profitability. Journal of Multinational Financial Management, 18(2), 79–93. https://doi.org/10.1016/j.mulfin.2007.02.006
Koh, P. S., & Reeb, D. (2015). Missing R&D. Journal of Accounting and Economics, 60, 73–94. https://doi.org/10.1016/j.jacceco.2015.03.004
Landry, S., & Callimaci, A. (2003). The effect of management incentives and cross-listing status on the accounting treatment of R&D spending. Journal of International Accounting, Auditing and Taxation, 12(2), 131–152. https://doi.org/10.1016/j.intaccaudtax.2003.08.003
Love, J. H., Roper, S., & Du, J. (2009). Innovation, ownership and profitability. International Journal of Industrial Organization, 27(3), 424–434. https://doi.org/10.1016/j.ijindorg.2008.11.001
Marion, J. C. (2012). Analise das demonstrações contábeis. São Paulo: Atlas S.A.
MCTI. (2016). Ministério da Ciência, Tecnologia e Inovação. Retrieved December 6, 2018, from http://www.mcti.gov.br
Mcvay, S. E. (2006). Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items. The Accounting Review, 81(3), 501–531. https://doi.org/10.2308/accr.2006.81.3.501
Mukaka, M. M. (2012). Statistics Corner: A guide to appropriate use of Correlation coefficient in medical research. Malawi Medical Journal, 24(3), 69–71. https://doi.org/10.1016/j.cmpb.2016.01.020
Opler, T. C., & Titman, S. (1994). Financial Distress and Corporate Performance. The Journal of Finance, 49(3), 1015–1040. https://doi.org/10.1111/j.1540-6261.1994.tb00086.x
Radas, S., Anić, I. D., Tafro, A., & Wagner, V. (2015). The effects of public support schemes on small and medium enterprises. Technovation, 38, 15–30. https://doi.org/10.1016/j.technovation.2014.08.002
Tonolli, B. B., Rover, S., & Ferreira, D. D. M. (2017). Influência dos investimentos ambientais e dos indicadores econômico-financeiros na seleção de empresas para compor o Índice De Sustentabilidade Empresarial (ISE). Revista Catarinense Da Ciência Contábil, 16(48), 69–85. https://doi.org/10.16930/2237-7662/rccc.v16n48.2315
Ugur, M., Trushin, E., & Solomon, E. (2016). Inverted-U relationship between R&D intensity and survival: Evidence on scale and complementarity effects in UK data. Research Policy, 45(7), 1474–1492. https://doi.org/10.1016/j.respol.2016.04.007
Viglioni, M. T. D., Carvalho, F. de M., Benedicto, G. C. de, & Do Prado, J. W. (2018). Indicadores Econômico-Financeiros Determinantes de Fusões e Aquisições: um Estudo na Indústria de Tecnologia no Brasil. Contabilidade, Gestão e Governança, 21(3), 420–438. https://doi.org/10.21714/1984-3925_2018v21n3a7
Yoon, K. P., & Hwang, C. L. (1995). Multiple attribute decision making: an introduction. Sage Publication.
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Publicado
2021-02-18
Cómo citar
Muller, M., Canton, C., & Hein, A. K. (2021). Investimento em pesquisa e desenvolvimento de empresas de alta e média-alta tecnologia do Brasil. UFAM Business Review - UFAMBR, 3(1), 21–38. https://doi.org/10.47357/ufambr.v3i1.6658
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