We present the paper: "Strategic
analysis of intellectual capital through external indicators and applied to
Spanish companies" (6th European Conference on Knowledge Management - ECKM 2015 The University of Udine, Italy).
This job is being developed as a line of research
in the Intellectual Capital Research Group (ICRG) with funding of Castilla-La
Mancha regional proyect.
Ø Paradigm: Today’s information society is
characterized by the growing importance of assets or intangible assets.
Nevertheless, estimating intellectual capital has for the most part been
carried out from an internal perspective, with very few cases of an external
analysis.
Ø Main goal: is to approximate a value for
intellectual capital using external indicators. Accordingly, we determine a set
of indicators that best represent the components of intellectual capital. This
paper also aims to determine if the most efficient companies in terms of
external economic and financial efficiency indicators better manage their
intellectual capital by comparing the relation between a company’s book value
and its intangibles.
Ø
Application:
the working hypothesis is tested against a large sample of Spanish companies.
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