Measuring intellectual capital with financial data.
Intellectual capital is defined as the set of intangible assets that generate value for the company. Normally, the models that measure the intellectual capital make use of investments in intangible assets, as indicators of the generation of value by the company; or are based on a holistic measure, u...
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| Autores principales: | , |
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| Formato: | article |
| Lenguaje: | EN |
| Publicado: |
Public Library of Science (PLoS)
2021
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/4498ca3000554717ba4de19408f62134 |
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| Sumario: | Intellectual capital is defined as the set of intangible assets that generate value for the company. Normally, the models that measure the intellectual capital make use of investments in intangible assets, as indicators of the generation of value by the company; or are based on a holistic measure, using another focus to validate. This research proposes a new method to measure intellectual capital, reconciling the use of financial measures for the management of intellectual capital and its antecedents in triangulated indices; it also determines relationship path coefficients, between constructs developed from a general conceptual model, based on the academic and professional literature. The proposed method combines component indicators with holistic indicators using a structural equation model, allowing differentiating the components of intellectual capital from the stock of intellectual capital. The method is applied to more than 1,600 European companies from 2004 to 2015 to assess its validity, presenting the monetary value of intellectual capital in these companies. The results allow a comparison of the situation of intellectual capital in companies in different countries and industries, opening an opportunity to disclosure intellectual capital. |
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