000088509 001__ 88509
000088509 005__ 20230706131403.0
000088509 0247_ $$2doi$$a10.1108/MEDAR-01-2019-0432
000088509 0248_ $$2sideral$$a114094
000088509 037__ $$aART-2020-114094
000088509 041__ $$aeng
000088509 100__ $$0(orcid)0000-0002-2897-1744$$aBrusca, Isabel$$uUniversidad de Zaragoza
000088509 245__ $$aIntellectual capital disclosure and academic rankings in European universities: Do they go hand in hand?
000088509 260__ $$c2020
000088509 5060_ $$aAccess copy available to the general public$$fUnrestricted
000088509 5203_ $$aPurpose: The purpose of this study is to compare of the way intellectual capital (IC) is disclosed in the websites of the universities in three European countries to assess the way universities decide to communicate IC to their stakeholders and identify potential patterns and trends. In addition, the relation between the level and the type of IC Web disclosure in universities and academic rankings as a proxy of performance is explored to reveal interrelations. Design/methodology/approach: The study is based on a sample of 128 universities coming from Greece (22), Italy (58) and Spain (48). The websites of the universities are content-analysed to measure the level of IC disclosure. The IC disclosure metrics are then correlated with the academic rankings of the World Ranking. Findings: While the level of IC disclosure among universities and among countries is not homogeneous, human capital and internal capital items are more heavily disclosed compared to external capital items in all three countries. In addition, larger universities in terms of number of students tend to disclose more on IC. Moreover, there is a positive correlation between the level of IC Web disclosure and the academic ranking that challenges the IC disclosure strategies followed by the universities. Originality/value: The paper represents an innovative contribution to the existing literature as it investigates websites to assess the level of IC disclosure provided by universities in a comparative perspective. Furthermore, it analyses the relationship between the online IC disclosure and European universities’ academic rankings and provides evidence on the interaction between the IC disclosure and the ecosystem in which the universities operate contributing to the fourth stage of IC research.
000088509 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000088509 592__ $$a0.659$$b2020
000088509 593__ $$aAccounting$$c2020$$dQ2
000088509 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000088509 700__ $$aCohen, Sandra
000088509 700__ $$aManes-Rossi, Francesca
000088509 700__ $$aNicolò, Giuseppe
000088509 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000088509 773__ $$g28, 1 (2020), 51-71$$pMeditari Account. Res.$$tMeditari Accountancy Research$$x2049-372X
000088509 8564_ $$s326334$$uhttps://zaguan.unizar.es/record/88509/files/texto_completo.pdf$$yPostprint
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000088509 951__ $$a2023-07-06-12:20:32
000088509 980__ $$aARTICLE