Online Disclosure of Intellectual Capital : An Analysis of the Iberian Banks?

Based upon an empirical-positivistic methodology, and resorting to the content analysis of the webpages through the application of an innovative index of disclosure based on the European models Intellectus and InCas, built specifically to analyze the disclosure of intellectual capital in the banking sector, we studied the disclosure of intellectual capital of the eighty-six banks operating in Portugal and Spain in 2016. The empirical results revealed that the banks in Portugal and Spain have disclosed an average value of 0.2355 of information on intellectual capital through their webpages in 2016. Relational capital was the component these organizations most disclosed with an average of 0.4529, followed by the disclosure of structural capital, and lastly, human capital. The use of a particular index of disclosure about intellectual capital applied to the singularity of the banking sector that covers two peripheral countries in Southern Europe, reveal to be the most contribute to the literature