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Journal of Management and Governance

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01.01.2020

Accountability through intellectual capital disclosure in Italian Universities

verfasst von: Giuseppe Nicolo’, Francesca Manes-Rossi, Johan Christiaens, Natalia Aversano

Erschienen in: Journal of Management and Governance | Ausgabe 4/2020

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Abstract

This paper aims to investigate intellectual capital disclosure (ICD) provided by Italian public universities in their annual reports and to identify and examine its drivers. An empirical analysis of annual reports of Italian public universities for the year 2014 is conducted through content analysis. The information retrieved from this forms the basis for regression analysis (OLS model) to relate the disclosure index to its drivers which include governance features, financial performance and control variables. The empirical analysis shows that human and internal (organisational) capital are the most disclosed categories of intellectual capital. The results also show that board independence and university size positively affect ICD in Italian public universities. The methodology adopted in this study could be replicated for other countries to obtain a better understanding of how ICD can help meet stakeholder information needs. The results provide a useful basis for further investigation into ICD drivers and influences and may also enable regulators and standard setters to better understand and regulate IC practices in universities.

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Titel: Accountability through intellectual capital disclosure in Italian Universities
verfasst von: Giuseppe Nicolo’
Francesca Manes-Rossi
Johan Christiaens
Natalia Aversano
Publikationsdatum: 01.01.2020
Verlag: Springer US
Erschienen in: Journal of Management and Governance / Ausgabe 4/2020
Print ISSN: 1385-3457
Elektronische ISSN: 1572-963X
DOI: https://doi.org/10.1007/s10997-019-09497-7

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