Factors influencing e-disclosure in local public administrations
AbstractThis paper studies the determinants of voluntary Internet financial reporting (e-disclosure) by local public administrations. It presents hypotheses regarding the relationship between e-disclosure and city size, the issuing of municipal bonds, financial features, Internet visibility, the level of e-government and diverse political aspects. It also examines the influence of external factors, such as citizens' income level, their educational level and their socio-political commitment. The hypotheses were empirically tested, using a sample of 92 Spanish local public administrations. The data support the hypotheses, with different levels of robustness, and show that size, political will and citizens' income level all affect e-disclosure.
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Bibliographic InfoPaper provided by Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza in its series Documentos de Trabajo with number dt2008-03.
Date of creation: Mar 2008
Date of revision:
Local public administrations; Internet financial reporting; e-disclosure; e-government;
Other versions of this item:
- Carlos Serrano-Cinca & Mar Rueda-Tom�s & Pilar Portillo-Tarragona, 2009. "Factors influencing e-disclosure in local public administrations," Environment and Planning C: Government and Policy, Pion Ltd, London, vol. 27(2), pages 355-378, April.
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