The components of intangible capital: An exploration of Lebanese companies

Wael Bakhit, Marwa Ziadeh and Zouhour El-Abiad
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Wael Bakhit: Department of Finance, Faculty of Economics and Business Administration, Lebanese University, Lebanon
Marwa Ziadeh: Department of Finance, Faculty of Economics and Business Administration, Lebanese University, Lebanon
Zouhour El-Abiad: Department of Finance, Faculty of Economics and Business Administration, Lebanese University, Lebanon

International Journal of Finance & Banking Studies, 2019, vol. 8, issue 3, 109-122

Abstract: The aim of this study is to explore the place of the different components of the intangible capital in Lebanese companies. It’s an exploratory reserach based on a sample of 14 Lebanese companies analyzed with the “Tropes” software. It focuses on the constituent elements of intangible capital, its place within these companies and its contribution to the creation of value. Results confirm the three proposals defined by literature review. First, the human capital consitutes the most valued intangible capital. Second, the disclosure of information on the intangible plays an important role in the valuation of the intangible capital. And third, the intangible capital is a major factor for achieving the development and value creation in a company.This work is unique because it concludes a first proposal for the classification of the components of intangible capital and explores the intangible capital in a new field. However, this research remains as exploratory and requires further investigations on the intangible capital based on new methodologies and different scales of measurement.

Keywords: Intangible Capital; Components; Value Creation; Human Capital (search for similar items in EconPapers)
Date: 2019
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