Under the lens of stakeholder theory, this study aims to explore the dissemination of intellectual capital (IC) information within the healthcare sector. Specifically, the primary objective is to investigate the extent of IC disclosure (ICD) among leading global hospitals and its underlying determinants.
This study conducts a manual content analysis of the official websites of 175 leading global hospitals, selected based on The World’s Best Hospitals 2022, and uses a linear regression model to test the research hypotheses.
The empirical results underscore an adequate dissemination of IC information by leading global hospitals through their official websites. Moreover, they reveal a positive association between hospital complexity, public status, and online visibility with the extent of IC information disclosed.
This study represents a pioneering contribution to the examination of determinants influencing online ICD within a global hospital context. It significantly enhances the existing literature on ICD and offers valuable practical implications.
