Empirical evidence of relationships between Intellectual Capital performance and firm value

Abstract

Intangibles are the main firm value drivers. This consideration implies that it becomes ever more critical to focus on the relationship between Intellectual Capital (IC) performance and the firm's value, in order to validate with empirical data, instead of just assuming, the existence of such a link. By analyzing most of the existing research on the relationship between IC performance and firm performance, the article highlights the main results reached and makes some reflections on future research trends in the IC field.