Purpose – The purpose of this research is to analyse the web sites of large Spanish city councils with the objective of assessing the extent of information disseminated on the internet and determining what factors are affecting the observed levels of information disclosure....

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 disclosed....

This article examines the relevance of technology, and particularly the Internet, for the improvement of accountability and transparency in nonprofit organizations. The novelty of our work regarding the previous empirical evidence resides in the fact that we have taken into account the means...