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This study reports on the analysis of annual reports from 14-listed companies in Spain over a five-year period, from 1998 to 2002. Companies in the sample are selected on the basis of their knowledge-based assets and incentives to report on Intellectual Capital. The empirical analysis is twofold: 1) Firstly, we analyse the value of intellectual capital using a value-based approach, through the difference between market and book value over the period considered. Results show that there is adoi:10.1108/13563280810869596 fatcat:uktxoksyergjjbks7knwg5j4zy