摘要:The study aimed to verify the influence of competitiveness on the level of intangibility of publicly-listed companies in B3 S.A. For this purpose, a descriptive and quantitative survey was carried out on a sample of publicly-held companies with data from 2010 to 2016. Regarding intangibles, in line with Ritta, Ensslin and Ronchi (2010) and Medrado et al. (2016), the percentage of intangibles in relation to total assets was calculated for each company. For competitiveness, following Moura, Mecking and Scarpin (2013) and Sobrinho et al. (2014), the Herfindahl-Hirschman index was used as proxy. Regarding intangibility, companies in the industrial goods sector were positively affected, and negatively those in the financial and basic materials sectors. A monopoly was identified in the oil, gas and biofuels economic sector, oligopolies in sectors of basic materials, information technology and telecommunications and perfect competition in other sectors. The results also indicate that competitiveness can be seen as a factor that influences the representativeness of intangibles in the total assets of companies.