Measuring intellectual capital with financial data.

ABSTRACT: 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 mo

SUBMITTER: Jardon CM 

PROVIDER: S-EPMC8092649 | biostudies-literature | 2021

REPOSITORIES: biostudies-literature