TY - GEN AU - Andrades Peña, Francisco Javier AU - Martínez Martínez, Domingo AU - Larrán Jorge, Manuel AU - Herrera Madueño, Jesús A4 - Economía Financiera y Contabilidad PY - 2019 SN - 0951-3558 UR - http://hdl.handle.net/10498/34323 AB - Purpose – The purpose of this paper is to examine how different variables can affect the amount of information reported by Spanish enterprises owned by the central state as well as by local and regional governments, all categorized as state-owned... LA - eng PB - Emerald KW - State-owned enterprises KW - Legitimacy KW - Stakeholders KW - Information disclosure KW - Transparency TI - Determinants of information disclosure by Spanish state-owned enterprises in accordance with legal requirements DO - 10.1108/IJPSM-06-2018-0147 ER -