Intellectual capital, sustainable economic and financial performance and value creation in emerging markets: the case of Brazil

Purpose The purpose of this paper is to analyze the influence intellectual capital (IC) on sustainable economic and financial performance (EFP) value creation (VC) in Brazilian companies. Design/methodology/approach Based finance accounting theories, a quantitative descriptive long-term study was carried out companies listed Brazil Stock Exchange Over-the-Counter Market (B3), covering 20 years period. Findings results indicate that IC positively influences profitability, corporate return organizational sustainably; most intangible-intensive B3 presented more robust than least intangible-intensive; contributes systematic increase EFP VC over time. Research limitations/implications Using well-established metric, IC-INDEX, its effects were measured, obtaining theoretical contributions (expanding understanding from perspective – one subject still unexplored literature); empirical (increasing IC’s role as driver competitiveness, value). Practical implications This increases practical IC, also providing competitive benchmarking process access their industries. Originality/value originally applied validated proposal extends existing theory by offering set indicators scale contribution competitiveness (historical) outcomes.