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MANUEL
LARRAN JORGE
Catedrático de Universidad
Publications (165) MANUEL LARRAN JORGE publications
2024
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Environmental, social and governance (ESG) disclosure in public water enterprises in Andalusia, Spain
Water International, Vol. 49, Núm. 5, pp. 591-615
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Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises
Public Money and Management, Vol. 44, Núm. 3, pp. 208-215
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SOEs' commitment to transparency: Voluntary disclosure as a driver of mandatory disclosure
Annals of Public and Cooperative Economics
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Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices
Revista española de financiación y contabilidad, Vol. 53, Núm. 1, pp. 50-74
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Sustainability reporting in Spanish public hospitals: has it become an institutionalized norm among these organizations?
Qualitative Research in Accounting and Management, Vol. 21, Núm. 4, pp. 369-395
2023
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HOW THE UN SDGS HAVE AFFECTED SUSTAINABILITY REPORTING ACTIVITY OF SPANISH PUBLIC UNIVERSITIES?
Developments in Corporate Governance and Responsibility (Emerald Publishing), pp. 207-226
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How far can mandatory requirements drive increased levels of disclosure?
Public Money and Management, Vol. 43, Núm. 8, pp. 793-801
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La importancia de la responsabilidad social corporativa en las empresas del sector de alimentación, una oportunidad para la mejora da la competitividad
Comer con ciencia (Editorial UCA), pp. 113-129
2021
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Design and validation of an instrument of measurement for corporate social responsibility practices in small and medium enterprises
Social Responsibility Journal, Vol. 17, Núm. 8, pp. 1150-1174
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Determinants of earnings management in Spanish SMEs and its relationship with CSR: the relevance of sector life cycle stage
Journal of Small Business and Enterprise Development, Vol. 28, Núm. 3, pp. 399-428
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Online sustainability disclosure by Spanish hospitals: an institutionalist approach
International Journal of Public Sector Management, Vol. 34, Núm. 5, pp. 529-545
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¿Están las empresas públicas municipales preparadas para la divulgación de información integrada?
Revista española de control externo, Vol. 23, Núm. 67, pp. 102-115
2020
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Corporate governance disclosures by Spanish universities: how different variables can affect the level of such disclosures?
Meditari Accountancy Research, Vol. 29, Núm. 1, pp. 86-109
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Influential Variables of Sustainability Disclosures by Spanish Public Hospitals
Public Performance and Management Review, Vol. 43, Núm. 6, pp. 1390-1412
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University budgeting: internal versus external transparency
Qualitative Research in Accounting and Management, Vol. 17, Núm. 4, pp. 589-617
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University foundations: an examination of the extent of their mandatory disclosures on their webpages
Journal of Public Budgeting, Accounting and Financial Management, Vol. 32, Núm. 4, pp. 529-549
2019
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An analysis of university sustainability reports from the GRI database: an examination of influential variables
Journal of Environmental Planning and Management, Vol. 62, Núm. 6, pp. 1019-1044
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Determinants of information disclosure by Spanish state-owned enterprises in accordance with legal requirements
International Journal of Public Sector Management, Vol. 32, Núm. 6, pp. 616-634
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Examining the amount of mandatory non-financial information disclosed by Spanish state-owned enterprises and its potential influential variables
Meditari Accountancy Research, Vol. 27, Núm. 4, pp. 534-555
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Online information disclosure in Spanish municipal-owned enterprises: A study based on the compliance with transparency requirements
Online Information Review, Vol. 43, Núm. 5, pp. 922-944