... 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...

... The existence of the relationship between environmental uncertainty and performance information disclosure is explored, drawing on organizational information processing theory. The paper describes an empirical quantitative investigation in a sample of 490 Italian municipalities. Findings Municipalities...