TY - JOUR T1 - Capitalization of internally generated intangible assets and its impact on the predictive power of accounting information JO - Revista Contabilidade & Finanças A1 - Machado, Julio Henrique A1 - Galdi, Fernando SN - 1519-7077 UL - 10.1590/1808-057x20252221.en VL - 37 Y1 - 2026 PB - Brasil ER -