concept of intangible capital: the ambiguity of a terminology. Journal of Academic Finance, [S. l.], v. 9, n. 1, p. 119–139, 2018. DOI: 10.59051/joaf.v9i1.128. Disponível em: https://www.scientific-society.com/AF/article/view/128. Acesso em: 4 feb. 2026.