%0 Journal Article
	%A Yolanda Ramírez and  Ángel Tejada and  Agustín Baidez
	%D 2019
	%J International Journal of Economics and Management Engineering
	%B World Academy of Science, Engineering and Technology
	%I Open Science Index 153, 2019
	%T Voluntary Information of Intellectual Capital Disclosed Online by Public Spanish Universities
	%U https://publications.waset.org/pdf/10010709
	%V 153
	%X The purpose of this paper is to examine the quality of voluntary intellectual capital disclosure by public Spanish universities on their websites. To this end, a content analysis was used to analyze the websites of 50 public Spanish universities i 2016. The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed in Spain. However, the quality of structural capital disclosures was higher than relational and human capital. Finally, most IC disclosures were narrative in nature.

	%P 1171 - 1176