DIRECTORIOS DE LAS UNIVERSIDADES Y LA TRANSPARENCIA DEL CAPITAL INTELECTUAL: EVIDENCIA SOBRE LAS UNIVERSIDADES LATINOAMERICANAS.

Universities are institutions dedicated to create, disseminate and manage knowledge. The Intellectual relationalcapitals) is an example of it. On the other hand, the existence of Corporate Governance in Universities makes sense in the way that it fits as a solution for the agency problem often seen in these institutions with the groups of interest involved. Universities, in order to have a good performance to the public, must have good governance. In order to do so, it must practice some mechanisms, one of them is the reduction of the existence of asymmetric information between Universities and their groups of interest, and to achieve that, there must be transparency. Therefore, the organization must assume the disclosure of its endeavors. It is then when the dissemination of Intellectual Capital gains importance. This article answers the question about the relation between the composition of the Boards of the Universities and the dissemination of Intellectual Capital (IC), proposing a positive relation on the size, independence, and diversity of the Board in the dissemination of IC. This investigation is confirmatory, synchronic and quantitative. It uses data from 219 universities placed among the 500 first universities in the SCImago ranking. [ABSTRACT FROM AUTHOR]