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The purpose of this paper is to analyze the role that online accessibility (which is understood to be a tool to implement transparency) has in raising financial resources and to assess its impact on economic and social achievements. Moreover, the authors study the interaction between online accessibility and external verification.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title><jats:p>This study analyzes the behavior of 1,400 SEOs between 2009 and 2012 using a structural equation model and the MPLUS 7.4 software, which is based on covariance analysis.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title><jats:p>The results show that transparency, which is understood as online accessibility, assists in raising financial resources and enhances SEO economic and social achievements. The authors also note that external verifications favor the economic achievements of SEOs but do not improve their social achievements.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Research limitations\/implications<\/jats:title><jats:p>This research has two limitations: this study refers only to Spanish SEOs and no consensus exists on how to measure economic and social performance. Therefore, the conclusions should be considered with caution in other regulatory and cultural fields. The main implications of this work are the criteria the authors provide to help decision makers decide on the transparency model that SEOs should develop according to their management needs.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>This study bridges a gap in the current research by increasing understanding of the role of accessibility as being the most important tool for an organization that strives to embody transparent behavior.<\/jats:p><\/jats:sec>","DOI":"10.1108\/oir-09-2015-0296","type":"journal-article","created":{"date-parts":[[2017,1,26]],"date-time":"2017-01-26T05:24:12Z","timestamp":1485408252000},"page":"35-52","source":"Crossref","is-referenced-by-count":5,"title":["Accessibility and transparency: impact on social economy"],"prefix":"10.1108","volume":"41","author":[{"given":"Francisco Jos\u00e9","family":"L\u00f3pez-Arceiz","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-0249-1160","authenticated-orcid":false,"given":"Ana Jos\u00e9","family":"Bellostas P\u00e9rezgrueso","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Mar\u00eda Pilar","family":"Rivera Torres","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"140","reference":[{"issue":"1","key":"key2020120920251736100_ref002","doi-asserted-by":"crossref","first-page":"483","DOI":"10.5465\/19416520.2015.1024503","article-title":"Connecting the dots: bringing external corporate governance into the corporate governance puzzle","volume":"9","year":"2015","journal-title":"The Academy of Management Annals"},{"issue":"6","key":"key2020120920251736100_ref003","first-page":"165","article-title":"Developments in internet financial reporting: review and analysis, across five developed countries","volume":"3","year":"2003","journal-title":"The International Journal of Digital Accounting Research"},{"issue":"3","key":"key2020120920251736100_ref004","doi-asserted-by":"crossref","first-page":"871","DOI":"10.1111\/j.1530-9134.2009.00232.x","article-title":"Firms\u2019 stakeholders and the costs of transparency","volume":"18","year":"2009","journal-title":"Journal of Economics & Management Strategy"},{"key":"key2020120920251736100_ref005","unstructured":"Andreoni, J. and Payne, A.A. 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