TY  - GEN 
AU  - Biedma López, Estíbaliz
AU  - Larrán Jorge, Manuel
AU  - Gómez Aguilar, María de las Nieves
AU  - Conesa Carril, María del Carmen
A4  - Economía Financiera y Contabilidad
PY  - 2024
SN  - 1370-4788
UR  - http://hdl.handle.net/10498/31335
AB  - Non-compliance with transparency obligations among publicly owned enterprises has revealed the lack of coercive capacity of the legislation. In this context, literature suggests that mandatory disclosure becomes a matter of company willingness, but...
LA  - eng
PB  - Wiley
KW  - CSR transparency
KW  - financial and non-financial information
KW  - mandatory disclosure
KW  - state-owned enterprises
KW  - voluntary disclosure
TI  - SOEs' commitment to transparency: Voluntary disclosure as a driver of mandatory disclosure
DO  - 10.1111/apce.12465
ER  -