RT journal article
T1 Determinants of information disclosure by Spanish state-owned enterprises in accordance with legal requirements
A1 Andrades Peña, Francisco Javier
A1 Martínez Martínez, Domingo
A1 Larrán Jorge, Manuel
A1 Herrera Madueño, Jesús
A2 Economía Financiera y Contabilidad
K1 State-owned enterprises
K1 Legitimacy
K1 Stakeholders
K1 Information disclosure
K1 Transparency
AB Purpose – The purpose of this paper is to examine how different variables can affect the amount ofinformation reported by Spanish enterprises owned by the central state as well as by local and regionalgovernments, all categorized as state-owned enterprises (SOEs).Design/methodology/approach – Using, as a reference, the obligations of information disclosurecontained in the Spanish Law 19/2013 on Transparency and Good Governance, the authors performed aweb-content analysis of web pages of all Spanish SOEs and the authors examined a sample of Spanishenterprises owned by regional and local governments.Findings – The results show that the amount of information reported by Spanish SOEs is quite reduced and limited. Among the variables examined, the most influential ones for explaining the amount of information reported are the nature of public ownership and the institutional size.Originality/value – This study contributes to the literature by exploring the potential determinants of the online disclosure of mandatory information reported by enterprises whose ownership is shared by private and public organizations. Thus, this research could help public managers make decisions and improve public confidence.
PB Emerald
SN 0951-3558
YR 2019
FD 2019-09-03
LK http://hdl.handle.net/10498/34323
UL http://hdl.handle.net/10498/34323
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 07-nov-2026