El capital intelectual como activo intangible y su relación con la rentabilidad de las sociedades de la zona de planificación 8 del Ecuador, período 2013 2018.

Abstract

Abstract:The objective of the research was to analyze intellectual capital as an intangible asset and its relationship with the profitability of the companies in the planning area 8 of Ecuador. The methodology used was of a descriptive type with a quantitative approach and as a research technique the database of the Superintendence of Securities and Insurance Companies, corresponding to the financial statements of the 2013 - 2018 periods, of 203 large companies in the area was used. For the calculation of intellectual capital, the VAIC model was used and ROA and ROE for profitability. The results obtained showed that there is a relationship between intellectual capital and profitability indicators.