 @article{garcia_vieira_martins_2026,  title={Do Intangibles Resources Matter? A Boundary Condition of Capital Structure on Innovation Capability},  volume={23},  ISSN={1807-7692},  url={https://doi.org/10.1590/1807-7692bar2026250016},  DOI={10.1590/1807-7692bar2026250016},  number={2},  journal={BAR - Brazilian Administration Review},  publisher={ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração},  author={Garcia, Evelini Lauri Morri and Vieira, Valter Afonso and Martins, Karla Eloisi Gonçalves},  year={2026},  pages={e250016} }