The need to reduce public sector costs and debt has resulted in the implementation of requirements in many countries. Spain belongs to a group of countries which monitor the financial health of their local governments, using financial indicators enforced by law, and reporting this information...

The telecommunications sector has undergone the most drastic changes in terms of market liberalization and has dominated the privatisation process in most countries in terms of the size of its assets and because this industry is the flagship of public services. The purpose of this study is to...

Purpose: Online transparency has become a tool to increase legitimacy and trust in governments. The purpose of this paper is to study the online transparency of Spanish Central Government agencies and analyze whether their corporate governance (CG) structures influence their online...