RT journal article
T1 How far can mandatory requirements drive increased levels of disclosure?
A1 Andrades Peña, Francisco Javier
A1 Muriel de los Reyes, María José
A1 Larrán Jorge, Manuel
A2 Economía Financiera y Contabilidad
K1 institutional theory
K1 mandatory disclosure
K1 regulation
K1 state-owned enterprises (SOEs)
K1 transparency
AB 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.
PB Taylor & Francis
SN 1467-9302
YR 2023
FD 2023
LK http://hdl.handle.net/10498/30295
UL http://hdl.handle.net/10498/30295
LA eng
NO Este trabajo forma parte de un proyecto de investigación financiado por el Programa FEDER 2014-2020 (research project FEDER-UCA18-107740).
DS Repositorio Institucional de la Universidad de Cádiz
RD 11-nov-2026