RT journal article
T1 Online information disclosure in Spanish municipal-owned enterprises: A study based on the compliance with transparency requirements
A1 Andrades Peña, Francisco Javier
A1 Martínez Martínez, Domingo
A1 Larrán Jorge, Manuel
A1 Herrera Madueño, Jesús
A2 Economía Financiera y Contabilidad
K1 municipal-owned enterprises
K1 disclosure
K1 legitimacy
K1 stakeholder
K1 institutional
K1 transparency
AB Purpose- This paper examines the amount of online information reported by Spanish municipal-owned enterprises (MOEs) according to the legal requirements indicated in the Spanish Law 19/2013 on Transparency and Good Governance. In addition, we analyse how different variables can affect the extent of online information reported by such enterprises.Design/methodology/approach- To do this, we conducted a content analysis of the web pages of Spanish MOEs located in cities with more than 100.000 habitants, as well as those cities that are provincial capitals. To find information about these enterprises, we accessed the General Intervention Board of the State Administration (IGAE) webpage (http://www.igae.pap.minhafp.gob.es/sitios/igae/es-ES/Paginas/inicio.aspx). This sample was composed of 273 enterprises majority owned and controlled by local governments.Findings- The findings reveal that the amount of information reported by Spanish MOEs, in accordance with the legal requirements, is quite reduced. The most influential variables for explaining Spanish MOEs’s commitment to information disclosure are population size, political positioning of the local government and reputation.Originality/value- This study seeks to contribute to the scarce literature on mandatory transparency in the public sector as well as to reinforce the degree of compliance with requirements of information disclosure.
PB Emerald
SN 1468-4527
YR 2019
FD 2019
LK http://hdl.handle.net/10498/30445
UL http://hdl.handle.net/10498/30445
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 08-nov-2026