Unveiling the link between performance and Intellectual Capital disclosure in the context of Italian Public universities |
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| Affiliation: | 1. Management and Innovation Systems Department, University of Salerno, Via Giovanni Paolo II, 132, 84084 Fisciano, SA, Italy;2. Department of Management, Finance and Technology, LUM Jean Monnet University, S.S. 100 Km 18, 7010 Casamassima, BA, Italy;1. University of Texas at Tyler, Psychology and Counseling, 3900 University Blvd, Tyler, TX, 75799, USA;2. Department of Finance, Economics, and Data Analytics, University of North Alabama, 311 Keller-Raburn Wing, Florence, AL 35632, USA;3. University of Northern Colorado, Applied Statistics and Research Methods, 501 20th St, Greeley, CO, 80639, USA;1. Department of Family Medicine, University of Colorado School of Medicine, Aurora, CO, United States;2. Eugene S. Farley, Jr. Health Policy Center, Aurora, CO, United States;3. San Luis Valley Area Health Education Center, Alamosa, CO, United States;4. High Plains Research Network Community Advisory Council, Sterling, CO, United States;1. University of California, Santa Barbara, United States;2. University of Wisconsin-Stout, United States;3. Claremont Graduate University, United States;1. Queen’s University, School of Kinesiology and Health Studies, Kingston, ON, Canada;2. Exercise is Medicine Canada, Ottawa, ON, Canada;3. Canadian Society for Exercise Physiology, Canada |
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| Abstract: | This work aims to explore the relationship between academic performance and voluntary Intellectual Capital (IC) disclosure in the context of Italian Public Universities. This study applies a content analysis to investigate the extent of voluntary Intellectual Capital disclosure (ICD) provided through performance reports by a sample of 59 Italian public universities. Four multivariate regression models are estimated to examine the associations between academic performance and the level of ICD and its sub-components, namely Human Capital, Structural Capital and Relational Capital. The content analysis findings show that Italian public universities place a high value on disclosing human capital information. The results based on the multivariate analysis confirm the view that, in the case of higher performance, Italian Public Universities tend to convey a greater extent of information on both IC and its sub-components. This study broadens the scope of mainstream ICD literature's actions by bringing new expertise about the interconnections between university performance and voluntary ICD provided via performance reports. Connecting university performance to ICD can enhance the practical and theoretical understanding of the role that ICD may exert for universities to signalling their excellence and explain to stakeholders how they create value and achieve superior performance, focusing on their strategic - IC-based resources. |
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| Keywords: | Intellectual Capital University performance Intellectual Capital Disclosure Italian Public Universities |
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