Examining the Integration Engineering and the Mergers and Acquisitions Processes Through the Evaluation of Intangible Assets in Knoweldge Management in Organizations: A Brazilian Case.

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This paper examines how to measure intellectual capital as intangible assets in companies applying the Mergers and Acquisitions process.

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16 p.

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de Sa Freire, Patricia & Merlo, Tereza Raquel November 10, 2018.

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This paper is part of the collection entitled: International Conference on Knowledge Management (ICKM), 2017 and was provided by UNT College of Information to Digital Library, a digital repository hosted by the UNT Libraries. More information about this paper can be viewed below.

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Description

This paper examines how to measure intellectual capital as intangible assets in companies applying the Mergers and Acquisitions process.

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16 p.

Notes

Abstract: The Mergers and Acquisitions (M&A) process is perceived as a lever for fast growth in competitive market. However, there are “’post-operativ” challenges related to the aspect of intellectual capital as a valuable and intangible assets that remains unaddressed, which leads to the loss of brand value and stocks from participating companies. Although this phnomenon is strongly impacting with the integration engineering and the M&As, the international accounting has not identified the proper tool for the measurement of intagible assets. In that context the question this study aims to answer is: How to measure the intellectual capital as an intangible assets in companies applying the M&A? To answer this question, the researchers presented an analyze of the management and measuring of intangible assets as element of the intellectual capital from companies participating in M&A, and exemplified with a case in Brazil. This study utilized a literature review and case study presenting the measuring models of the intellectual capital of authors like Vucic (2003) and others among the six references models found, including the Integration Engineering, which was developed and applied with the objective of specifically measure the intangible assets from companies involved in mergers and acquisitions and the intellectual capital process.

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  • 14th International Conference on Knowledge Management, November 9-10, 2018. Vancouver, Canada.

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International Conference on Knowledge Management (ICKM), 2017

The 13th International Conference on Knowledge Management (ICKM) met October 25-26 in Dallas, Texas. Serving as digital proceedings, this collection includes papers, posters, and slides from invited talks as well as practitioner and sponsor presentations.

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  • November 10, 2018

Added to The UNT Digital Library

  • Dec. 19, 2018, 12:07 p.m.

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de Sa Freire, Patricia & Merlo, Tereza Raquel. Examining the Integration Engineering and the Mergers and Acquisitions Processes Through the Evaluation of Intangible Assets in Knoweldge Management in Organizations: A Brazilian Case., paper, November 10, 2018; (digital.library.unt.edu/ark:/67531/metadc1393821/: accessed January 18, 2019), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT College of Information.