The book "Intellectual Capital" by Mark Traas offers a comprehensive analysis of the concept of intellectual capital and its impact on stock prices. The work examines how intellectual capital can serve as a solution to the so-called lemons problem in capital markets. By applying the VAICTM, the relevance of intellectual capital in relation to stock prices is determined. The regression analyses conducted show that intellectual capital plays a significant role in explaining variations in stock prices. The results suggest that companies with high intellectual capital seeking external financing can benefit from increased disclosure of this information. The book is a valuable resource for professionals and students in the fields of business and law who wish to explore the connections between intellectual capital and financial performance.