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Measuring intellectual capital with financial data.

Carlos M Jardon1,2, Xavier Martinez-Cobas3

  • 1Department of Applied Economics-ECOBAS, University of Vigo, Vigo, Galicia, Spain.

Plos One
|May 3, 2021
PubMed
Summary
This summary is machine-generated.

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This study introduces a novel method for measuring intellectual capital (IC) by combining financial and holistic indicators. The research validates this approach across European companies, revealing the monetary value of IC and enabling cross-industry comparisons.

Area of Science:

  • Business and Management
  • Accounting and Finance
  • Intangible Asset Valuation

Background:

  • Intellectual capital (IC) comprises intangible assets crucial for company value generation.
  • Existing IC measurement models often rely on investment indicators or holistic approaches.
  • A gap exists in reconciling component-based and holistic views for comprehensive IC assessment.

Purpose of the Study:

  • To propose and validate a new, integrated method for measuring intellectual capital.
  • To differentiate between the components of IC and the overall stock of IC.
  • To determine the monetary value of intellectual capital in European companies.

Main Methods:

  • Developed a novel measurement method combining component and holistic indicators.

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  • Utilized a structural equation model (SEM) to analyze relationships between IC constructs.
  • Applied the method to a dataset of over 1,600 European companies (2004-2015).

    • Main Results:

    • Successfully differentiated between intellectual capital components and the overall stock.
    • Presented the monetary valuation of intellectual capital for the studied companies.
    • Enabled comparative analysis of IC across different countries and industries.

    Conclusions:

    • The proposed hybrid method offers a robust approach to intellectual capital measurement.
    • The findings provide valuable insights into the financial implications of intangible assets.
    • This research opens avenues for enhanced intellectual capital disclosure and strategic management.