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:	Carlos M Jardon, Xavier Martinez-Cobas
Formato:	article
Lenguaje:	EN
Publicado:	Public Library of Science (PLoS) 2021
Materias:	Medicine R Science Q
Acceso en línea:	https://doaj.org/article/4498ca3000554717ba4de19408f62134
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spelling	oai:doaj.org-article:4498ca3000554717ba4de19408f621342021-12-02T20:05:43ZMeasuring intellectual capital with financial data.1932-620310.1371/journal.pone.0249989https://doaj.org/article/4498ca3000554717ba4de19408f621342021-01-01T00:00:00Zhttps://doi.org/10.1371/journal.pone.0249989https://doaj.org/toc/1932-6203Intellectual 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.Carlos M JardonXavier Martinez-CobasPublic Library of Science (PLoS)articleMedicineRScienceQENPLoS ONE, Vol 16, Iss 5, p e0249989 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	Medicine R Science Q
spellingShingle	Medicine R Science Q Carlos M Jardon Xavier Martinez-Cobas Measuring intellectual capital with financial data.
description	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.
format	article
author	Carlos M Jardon Xavier Martinez-Cobas
author_facet	Carlos M Jardon Xavier Martinez-Cobas
author_sort	Carlos M Jardon
title	Measuring intellectual capital with financial data.
title_short	Measuring intellectual capital with financial data.
title_full	Measuring intellectual capital with financial data.
title_fullStr	Measuring intellectual capital with financial data.
title_full_unstemmed	Measuring intellectual capital with financial data.
title_sort	measuring intellectual capital with financial data.
publisher	Public Library of Science (PLoS)
publishDate	2021
url	https://doaj.org/article/4498ca3000554717ba4de19408f62134
work_keys_str_mv	AT carlosmjardon measuringintellectualcapitalwithfinancialdata AT xaviermartinezcobas measuringintellectualcapitalwithfinancialdata
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Measuring intellectual capital with financial data.

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