
by Leif Edvinsson, Michael S. Malone · Gestión 2000 · tapa blanda · ISBN 9788480883085

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«El Capital Intelectual» is the business essay by Leif Edvinsson and Michael S. Malone, published by Gestión 2000 in paperback (256 pages, in Spanish).
The book addresses the difference between a company's book value and its real market value, attributed to intangible assets: organizational knowledge, customer satisfaction, and innovation. It explains how to identify and calculate these resources and presents a system to measure and communicate them, something traditional financial reports do not reflect.
This book, published in 1999, was the first to present a universal system for measuring and reporting on intellectual capital.
It is aimed at managers, entrepreneurs, and students of administration or business management interested in the valuation of intangibles.

Michael Shawn Malone is an American author, columnist, editor, investor, businessman, and television producer. He has been the host of several shows on PBS. As of 2009, Malone is a columnist for ABC News, an op-ed contributor for The Wall Street Journal, a contributing editor to Wired, and the editor-in-chief of Edgelings.com, a website focused on business and technology news in Silicon Valley.
