@misc{10498/30295,
year = {2023},
url = {http://hdl.handle.net/10498/30295},
abstract = {This article fills an important gap in the field of mandatory disclosure research by examining whether, over time, Spanish SOEs have had higher levels of compliance with the mandatory disclosure requirements contained in the Spanish Law on Transparency and Good Governance. Drawing on institutional theory, and its relationship with resource dependency perspective, the authors conclude that the initial strategy adopted by Spanish SOEs was driven by the coercive pressure exerted by the government by introducing new transparency regulations. Meanwhile, the later strategic response might be associated with the combined influences of normative and mimetic pressures. The findings show that levels of disclosure improved significantly but that just passing a law is not sufficient to increase the level of transparency in organizations.},
organization = {Este trabajo forma parte de un proyecto de investigación financiado por el Programa FEDER 2014-2020 (research project FEDER-UCA18-107740).},
publisher = {Taylor & Francis},
keywords = {institutional theory},
keywords = {mandatory disclosure},
keywords = {regulation},
keywords = {state-owned enterprises (SOEs)},
keywords = {transparency},
title = {How far can mandatory requirements drive increased levels of disclosure?},
doi = {10.1080/09540962.2022.2045124},
author = {Andrades Peña, Francisco Javier and Muriel de los Reyes, María José and Larrán Jorge, Manuel},
}