Empirical evidence of relationship between intellectual capital performance and firm performance

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