000084735 001__ 84735
000084735 005__ 20201214111112.0
000084735 0247_ $$2doi$$a10.6018/rcsar.382231
000084735 0248_ $$2sideral$$a113679
000084735 037__ $$aART-2019-113679
000084735 041__ $$aeng
000084735 100__ $$0(orcid)0000-0001-5162-1446$$aRoyo, Sonia$$uUniversidad de Zaragoza
000084735 245__ $$aAccountability styles in state-owned enterprises: the good, the bad, theugly ... and the pretty
000084735 260__ $$c2019
000084735 5060_ $$aAccess copy available to the general public$$fUnrestricted
000084735 5203_ $$aEnsuring public access to the information that State-Owned Enterprises (SOEs) produce is necessary andcorporate websites should be used for this purpose. However, there is a lack of research analyzing the ac-countability of SOEs. This paper aims to identify different accountability patterns among SOEs by carryingout an assessment of the e-disclosure levels of Spanish SOEs. For this purpose, a comprehensive websitecontent analysis of 91 SOEs owned by the Spanish central government was carried out. Each website wasanalyzed for 60 items classified into 4 dimensions: 1) financial information, 2) information about object-ives and strategies, 3) corporate governance and 4) usability. In order to identify different accountabilitypatterns among SOEs, cluster, multidimensional scaling and Pro-Fit analyses were carried out. Resultsshow that e-disclosure practices among Spanish SOEs are still in their infancy. Financial accountabilityis the main focus of SOEs disclosures and most are silent about their policies, objectives and corporategovernance structures. The majority of them are still anchored in a narrow accountability style that onlyconsiders shareholders as the key stakeholders and they are a long way from fulfilling the OECD recommend-ation that they should be as transparent as listed companies. Furthermore, results show that enforcementof transparency-related legislation is scarce in Spain. Based on these findings, some recommendations toimprove e-disclosure practices among SOEs are suggested
000084735 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S56-17R$$9info:eu-repo/grantAgreement/ES/MINECO-FEDER/ECO2015-66240-P
000084735 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000084735 590__ $$a1.368$$b2019
000084735 591__ $$aBUSINESS, FINANCE$$b69 / 108 = 0.639$$c2019$$dQ3$$eT2
000084735 592__ $$a0.406$$b2019
000084735 593__ $$aAccounting$$c2019$$dQ2
000084735 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000084735 700__ $$0(orcid)0000-0002-8197-7088$$aYetano, Ana$$uUniversidad de Zaragoza
000084735 700__ $$0(orcid)0000-0002-4660-6089$$aGarcía Lacalle,Javier$$uUniversidad de Zaragoza
000084735 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000084735 773__ $$g22, 2 (2019), 156-170$$pRev. contab.$$tRevista de contabilidad$$x1138-4891
000084735 8564_ $$s624754$$uhttps://zaguan.unizar.es/record/84735/files/texto_completo.pdf$$yVersión publicada
000084735 8564_ $$s8683$$uhttps://zaguan.unizar.es/record/84735/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000084735 909CO $$ooai:zaguan.unizar.es:84735$$particulos$$pdriver
000084735 951__ $$a2020-12-14-11:06:05
000084735 980__ $$aARTICLE