Divulgación del capital intelectual y diversidad de género: evidencia empírica en universidades colombianas

The intellectual capital disclosure (ICD) in universities has importance in recent years as consequence of the role that education has in the knowledge economy and in sustainable development. However, the ICD may be conditioned by different factors. The study analyzes the relationship between gender diversity and ICD. For this, a ICD index was designed and a content analysis was carried out in the management reports and websites of Colombian universities. Through an Ordinary Least Squares model with cross-sectional data, the relationship between ICD and gender diversity is established. The results are not significant to support the idea that the participation of women in university management positively affects ICD. However, these results are not conclusive, since the study is limited by the number of women who have a presence in the rectory of Colombian universities.