Author:
Andrades Javier,Martinez-Martinez Domingo,Larrán Manuel,Herrera Jesus
Abstract
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 enterprises (SOEs).
Design/methodology/approach
Using, as a reference, the obligations of information disclosure contained in the Spanish Law 19/2013 on Transparency and Good Governance, the authors performed a web-content analysis of web pages of all Spanish SOEs and the authors examined a sample of Spanish enterprises 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.
Subject
Management, Monitoring, Policy and Law,Political Science and International Relations,Public Administration,Geography, Planning and Development
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