Los informes de capital intelectual en nuevas empresas de base tecnológica: la experiencia de los parques científicos y tecnológicos de Madrid

this article, based on research, shows the technological- based companies' intellectual capital (nebts) and its impact on knowledge assets management. these new companies share common features related with techno- scientific knowledge value as a critical asset. the community of madrid has developed a research line based on intellectual capital reports as a strategic diagnosis for nebts. this qualitative study was made having a sample of 35 companies that are experiencing a consolidation period in this economic sector: information technology, natural feeding, environment, biotechnology and engineering. these companies are located in the so- called madrid scientific park and leganes technological park. the results of this study describe the importance of managing intangible assets as a way to approach scientific research and development (r & d) 'as a business deal, and to recognize the complexity and depth of the necessary innovation knowledge.