TY  - GEN 
AU  - Andrades Peña, Francisco Javier
AU  - Muriel de los Reyes, María José
AU  - Larrán Jorge, Manuel
A4  - Economía Financiera y Contabilidad
PY  - 2023
SN  - 1467-9302
SN  - 0954-0962
UR  - http://hdl.handle.net/10498/30295
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...
LA  - eng
PB  - Taylor & Francis
KW  - institutional theory
KW  - mandatory disclosure
KW  - regulation
KW  - state-owned enterprises (SOEs)
KW  - transparency
TI  - How far can mandatory requirements drive increased levels of disclosure?
DO  - 10.1080/09540962.2022.2045124
ER  -