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Divulgación de información financiera por parte de los gobiernos locales: Análisis de sus determinantes en Provincia de Buenos Aires

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  • David Gulayin

Abstract

La literatura ha indagado sobre la cantidad y calidad de la divulgación de información financiera o fiscal en internet por parte de los gobiernos locales y sobre sus determinantes. Sin embargo, para el caso de los gobiernos locales de la Provincia de Buenos Aires, existen escasas investigaciones sobre dichas cuestiones. El presente trabajo realiza el relevamiento de la divulgación de la información financiera de los 135 gobiernos locales de la Provincia de Buenos Aires - Argentina – a través de internet, para los ejercicios económicos 2013 y 2016, e identifica los posibles determinantes que influyen en la divulgación para tales ejercicios. La metodología utilizada, a los fines de aportar evidencia empírica a favor de las hipótesis planteadas, fue el planteo de modelos de regresiones logísticas múltiples, a través de los cuales se relacionó la variable divulgación de información financiera en internet con un conjunto de determinantes financieros, políticos y socioeconómicos. Los resultados muestran que la divulgación de información financiera de los gobiernos locales bonaerenses no ha sufrido una variación significativa entre los periodos 2013 y 2016, alcanzando solo un 46,67% y un 51,11%, respectivamente. Por otro lado se ha encontrado evidencia a favor de que el tamaño de la población y del presupuesto, el acceso a internet y la no alineación política, se relacionan positiva y significativamente con la divulgación por parte de los gobiernos locales.

Suggested Citation

  • David Gulayin, 2018. "Divulgación de información financiera por parte de los gobiernos locales: Análisis de sus determinantes en Provincia de Buenos Aires," CEFIP, Working Papers 025, CEFIP, Universidad Nacional de La Plata.
    • Handle: RePEc:akh:wcefip:025
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