Literature Review about the Effect of Intellectual Capital on Firm Value

Abstract

This literature review reviews the relationship between intellectual capital and firm value. Research has been attempted and carried out by researchersfromvariouscountriesaboutintellectualcapitalandfirm value, with value added intellectual capital as a framework of intellectual capital. Research on this theme shows different and varied results, there are those that show positive and negative relationships, there are those that show no relationship between intellectual capital and firm value. Empirical studies have not shown the same common ground, so this literature review is carried out. Literature review is expected to benefit researchers who will examine the same theme.