Intellectual Capital Measuring and Reporting

Abstract

Intellectual capital (IC) is increasingly recognized as an important strategic asset for sustainable corporate competitive advantages. Intellectual capital is one of the most important intangible assets in the firms. Intellectual capital evaluation seems to be one of the most important topics in accounting and management. The new strategic management Theoretical literature and empirical evidences suggest that Intellectual capital has direct effect in the firm's value and performance. The aim of this research is to review literature of intellectual capital and importance of intellectual capital reporting in terms of our current economic business environment.