@article{(Open Science Index):https://publications.waset.org/pdf/10002089,
	  title     = {Intellectual Capital and Transparency in Universities: An Empirical Study},
	  author    = {Yolanda Ramírez and  Ángel Tejada and  Agustín Baidez},
	  country	= {},
	  institution	= {},
	  abstract     = {This paper shows the general perceptions of Spanish
university stakeholders in relation to the university’s annual reports
and the adequacy and potential of intellectual capital reporting. To
this end, a questionnaire was designed and sent to every member of
the Social Councils of Spanish public universities. It was thought that
these participants would provide a good example of the attitude of
university stakeholders since they represent the different social
groups connected with universities. From the results of this study we
are in the position of confirming the need for universities to offer
information on intellectual capital in their accounting information
model.},
	    journal   = {International Journal of Economics and Management Engineering},
	  volume    = {9},
	  number    = {9},
	  year      = {2015},
	  pages     = {3021 - 3029},
	  ee        = {https://publications.waset.org/pdf/10002089},
	  url   	= {https://publications.waset.org/vol/105},
	  bibsource = {https://publications.waset.org/},
	  issn  	= {eISSN: 1307-6892},
	  publisher = {World Academy of Science, Engineering and Technology},
	  index 	= {Open Science Index 105, 2015},
	}