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Open Active Transparency in Spain: Regional Conglomerates and the Role of Accounting Information

Active transparency is developed through the provision of information by public administrations. However, for this information to be reusable, it must be offered through free licenses and open formats, two characteristics present in open data. This paper aims to investigate the disclosure of informa...

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Autors principals: Ricardo Curto-Rodríguez, Rafael Marcos-Sánchez, Daniel Ferrández
Format: Artigo
Idioma:Inglês
Publicat: MDPI AG 2025-02-01
Col·lecció:Administrative Sciences
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Accés en línia:https://www.mdpi.com/2076-3387/15/3/80
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