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Most models of intellectual capital measurment equal intellectual capital with intellectual assets. Nevertheless, companies sometimes must incur liabilities to make intellectual assets truly actionable. This fact suggests the existence of intangible liabilities. The aim of this paper is to refine the methods of assessment of intellectual capital by refining and extending the concept of intangible liabilities.

The paper consists of a literature review of prior conceptualisations of intangible liabilities, and an empirical exploration of the employer‐employee relationships that can originate intangible liabilities.

The results of the empirical research show that a non‐fulfilment of perceived obligations by the company might cause organisational members to refrain from deploying their organisational knowledge in organisational processes. Thus, these obligations can be conceptualised as intangible liabilities.

The research has only explored intangible liabilities related to organisational members. Future research should explore the intangible liabilities that an organisation can incur with other constituencies, e.g. suppliers and clients.

Managers can improve their models of intellectual capital measurement taking into account not only the intangible assets, but also the intangible liabilities. Taking into account intangible liabilities should bring awareness of the conditions that might hinder the deployment of organisational knowledge.

The study brings a more refined, theoretically‐ and empirically‐based conceptualisation of intangible liabilities than those provided so far, aiding to develop a more robust theory of intellectual capital measurement.

Companies are currently facing the challenge of understanding how their business is affected by the large volume of opinions continually generated by their stakeholders in social media regarding their intangible assets (experiences, emotions and attitudes). With this in mind, the purpose of this paper is to present an innovative management model, named E2AB, to measure and analyse reputational intangibles from digital ecosystems and their impacts on tangible assets.

The methodology applied was big data and business intelligence techniques. These methods were used in the computing process to obtain daily data from every asset guarantees that the model is validated with robust data. This model has been corroborated using data from the banking sector, specifically 402,383 net data inputs from the digital ecosystems.

This study illustrates the existence of a holistic influence of intangible assets over tangible assets. The findings demonstrate complex relationships between tangible and intangible assets, determined not only by the type of variable but also by its valence and intensity.

These findings may help chief communication officers and general managers a better understanding of how intangible assets extracted from online users’ opinions are related to their organisation’s tangible assets plus a chance to find out about their impact and how to manage them for a practical and agile decision making in real time.

It is a pioneering work in establishing a model, which demonstrates transversal and holistic relationships between relational intangible and tangible assets of firms from digital ecosystems, using business intelligence techniques.