Purpose – The purpose of this paper is to present a framework that is developed for analysis of intellectual capital transformation into companies’ value, including an identification of the key factors of this process. Design/methodology/approach – The paper employs intellectual capital on...

Purpose – This paper presents the framework that is developed for analysis of intellectual capital transformation into companies' value, including an identification of the key factors of this process. Design/methodology/approach – The paper employs intellectual capital on the intersection of...