Abstract

AZOFRA-PALENZUELA, Valentín; OCHOA-HERNANDEZ, Magda Lizet; PRIETO-MORENO, Begoña  and  SANTIDRIAN-ARROYO, Alicia. creating value through the application of intellectual capital models. Innovar [online]. 2017, vol.27, n.65, pp.25-38. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v27n65.64887.

The major contribution of this work is to provide new evidence to the explanatory literature on intellectual capital models that connects these models with the creation of business value. This study also relates the adoption level of intellectual capital models in a sample of Spanish companies with their annual financial statements under a long-term perspective. Results indicate that companies with higher adoption levels of such models report better value creation indexes: productivity (sales and benefit per employee), increase in sales and intellectual capital efficiency (ICE).

Keywords : Performance measurement; intellectual capital models; creation of business value; annual accounts.

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