How far can mandatory requirements drive increased levels of disclosure?

Javier Andrades, Maria Jose Muriel de los Reyes and Manuel Larrán Jorge

Public Money & Management, 2023, vol. 43, issue 8, 793-801

Abstract: This article reveals that compliance with mandatory disclosure requirements improves over time. However, simply publishing regulations is not sufficient to drive a substantive change in terms of transparency. This study has implications for regulators and professionals about legitimizing laws passed about accounting and reporting by public sector organizations.

Date: 2023
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DOI: 10.1080/09540962.2022.2045124

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