Intangible capital: A strategic lever for value creation

Abstract. The main objective of this article is to examine the interactions between the different components of intangible capital as well as their effects on the creation of business value. To do this, we start with a review of the literature around the concept of intangible capital, its components, and its direct or indirect impact on companies. Then, an empirical study based on a field survey relating to a sample of fifteen companies located in Tangier allows us to see more clearly the effect of intangible capital on the creation of wealth.Keywords. Intangible capital, Intellectual capital, Goodwill management, Intangible capital evaluation, Valuecreation, The components of intangible capital.JEL. G11, G17, C53, C58