
Maria C. Conesa CarrilUniversidad de Cádiz | UCA · Department of Financial Economics and Accounting
Maria C. Conesa Carril
Master of Business Administration
About
3
Publications
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Introduction
PhD student at Universidad de Cádiz. Transparency and reporting in the Public Sector.
Publications
Publications (3)
Purpose
This paper examines the level of mandatory information disclosed by Spanish university foundations on their websites.
Design/methodology/approach
A content analysis on the Spanish university foundations' websites is performed based on the mandatory reporting requirements indicated in the Spanish Law 19/2013 on Transparency and Good Governa...
Purpose
The analysis intends to clarify whether higher education institutions place as much value on internal transparency as on external transparency. This study aims to analyze the university budgeting process as a reflection of internal transparency. It also aims to identify the weaknesses of the budgeting process regarding transparency in order...
Non‐compliance with transparency obligations among publicly owned enterprises has revealed the lack of coercive capacity of the legislation. In this context, literature suggests that mandatory disclosure becomes a matter of company willingness, but this has not been empirically tested so far. Drawing on Oliver's (1991) typology of organizational st...