This study investigates board characteristics, including board leadership structure, which explain the human capital disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital information using content analysis. Generalized method...

This study investigates board characteristics, including board leadership structure, which explain the human capital disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital information using content analysis. Generalized method...

[ES] En el actual contexto de la Sociedad del Conocimiento las instituciones de educación superior deben prestar una atención preferente a las nuevas demandas informativas de sus stakeholders. El objetivo de este trabajo será evidenciar la necesidad de que las universidades incorporen...

El objetivo de este trabajo es conocer en qué medida los usuarios de la información contable universitaria están interesados en contar con información relativa al capital intelectual, así como cuáles son sus opiniones sobre los motivos por los que las universidades no divulgan información...

Purpose – This paper aims to demonstrate the need for universities to include information on intellectual capital in their accounting information system. Design/methodology/approach – An empirical study was conducted to discover the extent to which the different users of university...

The purpose of this paper is to know the opinion of the university stakeholders regarding the importance they give to completing the information from university financial statements with information relating to these institutions’ intellectual capital. To this end, a questionnaire was designed...