Intellectual Property and Intangible Assets: a study in northeastern publicly holding companies

Abstract

The idea of ​​treating innovation, intangible assets and intellectual property as intellectual capital arose from the need to restructure the management, recognition and evaluation of knowledge in companies. The purpose of this article is to verify at what level intangible assets are protected by intellectual property rights in the northeastern companies listed on the Brazil, Bolsa, Counter-B3 Stock Exchange. To verify the existence of intangible assets and their protection in the selected companies, the reports and financial statements published in the B3 Stock Exchange were analyzed along with information provided by the National Institute of Industrial Property (INPI). The analysis was performed using descriptive statistics and exploratory data analysis through graphs and tables. 31 companies have been analyzed, 28 of them have intangible assets and 26 have some kind of intellectual property. Only 5% of intangible assets are protected by intellectual property rights. Software, followed by brands, and then brands and patents, are the main intellectual properties used by northeastern companies.