...Vicente Pina; Lourdes Torres 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...

...Francisco J. López-Arceiz; Lourdes Torres; Ana J. Bellostas Purpose The economic literature shows contradictory results when the relationship between corporate governance and financial position is assessed. The purpose of this paper is to analyze the role of the online disclosure of information...

... Corporate governance Financial communication Information disclosure Investor relations The US National Investor Relations Institute defines investor relations (IR) as “a strategic management responsibility that integrates finance, communication, marketing and securities law compliance to enable...

...Juan L. Gandía Purpose The purpose of this paper is to analyse the corporate governance information disclosed by Spanish listed companies on the internet, with the objective of assessing the extent and the influence of several corporate characteristics on the level of information voluntarily...