PurposeThis paper aims to investigate the extent of intellectual capital disclosure (ICD) through websites and social media in Spanish local government (SLG) and analyze the factors that explain their disclosure.Design/methodology/approachThe study applies content analysis and regression techniques. The ICD is analyzed for Spanish municipalities with more than 100,000 inhabitants and provincial capitals over a period from January 2018 to February 2020.FindingsFindings emphasize that the quantity of disclosed information on intellectual capital (IC) is in the low level, particularly with regard to human capital (HC). Furthermore, the results show that the information provided via social media mainly concerns the relational capital (RC). On the other hand, results obtained indicate that larger municipalities, with lower financial autonomy and whose citizens have a high income level use the online media (both websites and social media) more actively to disclose information about IC. Finally, municipalities led by women and with high level of citizens' education exert a positive influence in the ICD only on websites.Practical implicationsThis paper makes a number of key contributions to the existing body of knowledge, focusing on ICD, a neglected area in the public sector accounting literature. It explores and identifies the supply-side and demand-side determinants of information affecting the ICD in local governments. The results of this research could be useful for policymakers, regulators and governments' managers to improve the online information addressing ICD issues.Originality/valueThis paper adopts an innovative perspective by investigating the use of alternative tools for ICD in local government context (websites and social media). To the best of the authors’ knowledge, this is the first study that focuses on investigating the determinants of online ICD in local governments.

3-Hydroxy-3-methylglutaryl-coenzyme A reductase inhibitors have been used clinically for lowering total and low-density lipoprotein cholesterol. Interindividual pharmacological differences observed with this treatment have been attributed to genetic differences. The aim of this study was to assess the association in the low-density lipoprotein cholesterol reduction by atorvastatin and (TTA)n polymorphism in the 3-hydroxy-3-methylglutaryl-coenzyme A reductase gene in patients with coronary artery disease. Changes in total cholesterol levels, triglycerides, high-sensitivity C-reactive protein and free F 2 -isoprostanes were also evaluated. In an open study, patients received 40 mg atorvastatin daily for 8 weeks. Genotyping was done through polymerase chain reaction. The genotype distribution of the 3-hydroxy-3-methylglutarylcoenzyme A reductase (TTA)n polymorphism was: >10/>10 in 22 out of 64 patients (34%), >10/10 in 14 out of 64 patients (22%) and 10/10 in 28 out of 64 patients (44%). The reduction of low-density lipoprotein cholesterol levels by atorvastatin was not different between allelic variants (TTA)n repeat polymorphism. Reductions in high-sensitivity C-reactive protein were observed in atorvastatin-treated patients with alleles >10/>10 and 10/10. Free F 2 -isoprostanes and total cholesterol were also significantly lower after treatment for all alleles, irrespective of type of polymorphism. In conclusion, the changes induced by atorvastatin treatment on low-density lipoprotein cholesterol, total cholesterol, triglycerides, high-sensitivity C-reactive protein and free F 2 -isoprostane concentrations were not related to the presence of 3-hydroxy-3-methylglutaryl-coenzyme A reductase polymorphism (TTA)n.