Purpose – The purpose of the paper is to investigate the association between the intellectual capital (IC) of firms and their financial performance. Design/methodology/approach – The paper uses the Pulic framework, has an Asian focus, and draws on data from 150 publicly listed companies on...

Purpose – The purpose of the paper is to serve as a useful reference for anyone embarking on research into intellectual capital (IC). It provides a succinct summary of the seminal works on this research area. Design/methodology/approach – The paper reviews the seminal literature arranges it...