Abstract:

In order to identify the impact brought by digitalization and the growth of intangible assets in companies trading goods and services on the world markets, we directed the study towards the observation of theoretical aspects regarding the perception of intangible assets in listed and unlisted firms, setting our objectives as identifying the determinants in the stimulation of intangible assets and the main valuation techniques applied by listed firms; to identify the main methods and categories of intangible assets subject to valuation in unlisted companies; to approach the concepts under analysis using bibliometric analysis of the literature, which will allow us to visualize the representative works, the countries of origin, the years in which the interest in the topic is most prominent.