This research aims to know some examples of papers that relate the intellectual capital and information (the theory of) and the relationships established between both. Previous research, up to this date of 2022, has been insufficient and disjointed in a single direction. There is a lack of objective approaches (instead of subjective), and there is a lack of approaches that allow replications to reality and, above all, that make it possible to know the intellectual capital and information (the theory of) to make known an objective value, expressed in euros, as if it were other products. At the same time, there must be dynamics that make it vary over time, know its sources of change and know what makes it remain the same, raise or lower its value. Once this desideratum is reached, the real objective that materializes the intellectual capital and the information (the theory of) that underlies it is reached.