...Davide Eltrudis; Patrizio Monfardini; Anna Francesca Pattaro Purpose This paper employs the Biondi and Lapsley (2014) accounting information transparency model to investigate whether effective transparency can be achieved through digital platforms for popular reporting. In order to address...

...Francisca Tejedo-Romero; Miguel Rodrigues; Joaquim Filipe Ferraz Esteves Araujo Purpose This manuscript studies municipal transparency in Iberian countries, Spain and Portugal, to analyse similarities and differences in both countries. Despite some political-administrative similarities, the way...

...Gonçalo Rodrigues Brás; Kathleen M. Dowley Purpose This paper seeks to identify some of the most important drivers of Portuguese local government transparency in their activities over time. The recent literature on good governance has repeatedly identified transparency as central to promoting...

... 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...

.... In response to this demand, governments have been forced to be more transparent in the conduct of their activities. The information transparency index (TI) may be conditioned by economic and political characteristics of local governments affecting the information provided. What factors influenced the index...

..., the political will of the president to curb corruption at every level and the independence of an incorruptible CPIB from other political agendas. From this theory, it makes sense to reduce the discretion of civil servants, improve on transparency, accountability and monitoring, and increase sanctions...