Andrades Peña, Javier; Jorge, Manuel Larrán - In: Meditari Accountancy Research 27 (2019) 4, pp. 534-555
Purpose This paper aims to examine the extent of mandatory non-financial information disclosed by Spanish state-owned enterprises (SOEs) and barriers to and/or drivers of such disclosures. Design/methodology/approach To accomplish this task, three data sources were used. To study the extent of...