... Licensed re-use rights only Intellectual capital Online reporting Determinants Public hospitals Spain Universidad de Castilla-La Mancha 2025-GRIN-38421 http://dx.doi.org/10.13039/501100007480 Funding: This work was supported by Universidad de Castilla-La Mancha (award...

... 08 2020 17 08 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Disclosure Websites Social media Intellectual capital Local government Spain The growing importance of the knowledge economy in public institutions has...

... in these contexts, but they rather aim to show the general relevance of IC by using generic scales as discussed previously. Intellectual capital Knowledge resources Marketing Scale development Spain To overcome this research gap and considering that organizational units or functions constitute one...

... Disclosure Spain Websites Intellectual capital The main purpose of this paper is to examine the extent and quality of online IC disclosure at Spanish public universities in relation to university stakeholders’ information needs. Particularly, this paper analyses the amount and quality of IC...

... for the measurement and reporting of IC in universities. This need is especially relevant when considering empirical supported IC models. Measurement Intellectual capital Universities Recognition Spain In today's knowledge-based economy, intangible elements are seen as essential elements for value...

... to discover the extent to which the different users of university accounting information are now demanding information concerning intellectual capital in order to make the right decisions. To this end a questionnaire was designed and sent to all the members of the Social Councils of Spain's public...

... Limited 2010 Human capital Value added Spain The need to review traditional indicator systems, which focus more on financial measures, has been reiterated by numerous authors. They have investigated the defining characteristics of such systems that make them inappropriate...

... that systematizes their identification, measurement and presentation. To deal with this problem, it is considered fundamental to know which initiatives have been carried out in Spain in relation to models of intellectual capital management for public organizations. © Emerald Group Publishing Limited 2010...

... and Serenko, 2007). The PLS approach works in two stages: Josune Sáenz can be contacted at: ysaenz@ud‐ss.deusto.es © Emerald Group Publishing Limited 2009 Knowledge management Knowledge sharing Manufacturing industries Spain In today's competitive landscape, innovation is a must...

... efforts to remove barriers and to develop a common framework in the field of research and teaching (Elena, 2004). © Emerald Group Publishing Limited 2007 Knowledge management Intellectual capital Universities Spain During the last two decades we have progressively moved...

... an ongoing experience – the Observatory of European Universities (OEU). Design/methodology/approach The paper analyses a specific case within the OEU: the Autonomous University of Madrid (UAM) in Spain. The problems and difficulties within the process of applying the OEU analytical framework are examined...

... the last few years, it continues to be an extremely important one. Intellectual capital Human capital Benchmarking Business performance Banking Spain © Emerald Group Publishing Limited 2005 The construction of a rate or global IC score requires the establishment of certain ideal...

..., computer programs, author's copyright, movies, lists of customers, franchises, customer loyalty etc. © Emerald Group Publishing Limited 2005 Intangible assets Intellectual capital Spain One of the most significant topics to appear in the reporting of firms in both the national...

... ; Richardson and Welker, 2001 ; Barth et al., 2001). Information on intangibles has also been found to be relevant for loan officers, as will be discussed in Section 2. © Emerald Group Publishing Limited 2005 Intangible assets, Intellectual capital Credit Risk analysis Spain...

... related to external structural capital: service, image and transparency. Five strategic groups reveal the different objectives, strategic use of the Internet, and actions taken by the various Spanish councils. Public sector Intangible assets Service quality Intellectual capital Internet Spain...

... with intellectual capital reports of firms from Asia, the Middle East and other European countries. © MCB UP Limited 2003 Intellectual capital Reports Resources Knowledge management Spain First we will analyze the main strategic implications from the resource‐based view (RBV) of the firm...