IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v16y2024i6p2314-d1355028.html

Informative Transparency on Entrepreneurship by Spanish Local Governments

Author

Listed:
  • Maria Pache Durán

    (Department of Finance and Accounting, Faculty of Business, Finance and Tourism, University of Extremadura, Avenida de la Universidad, 10071 Cáceres, Spain)

  • María Teresa Nevado Gil

    (Department of Finance and Accounting, Faculty of Business, Finance and Tourism, University of Extremadura, Avenida de la Universidad, 10071 Cáceres, Spain)

  • Triana Arias Abelaira

    (Department of Finance and Accounting, Faculty of Business, Finance and Tourism, University of Extremadura, Avenida de la Universidad, 10071 Cáceres, Spain)

  • Ángel Sabino Mirón Sanguino

    (Department of Finance and Accounting, Faculty of Business, Finance and Tourism, University of Extremadura, Avenida de la Universidad, 10071 Cáceres, Spain)

Abstract

In recent decades, city councils have become a powerful tool used to “motivate” entrepreneurship. Through a content analysis of the webpages of 50 Spanish city councils corresponding to the period 2015–2019, the evolution of the degree of disclosure of information on entrepreneurship has been analysed. A series of population, economic and political explanatory factors have researched the disclosure of this type of information in two ways. First, a cluster analysis was carried out based on a previously calculated disclosure index. Second, an analysis of variance was performed to verify the existence of an association between the proposed determining factors. The results show that the information disclosed on entrepreneurship by municipalities is related to the size of the population, municipal debt, institutional capacity, the unemployed population and political competition.

Suggested Citation

  • Maria Pache Durán & María Teresa Nevado Gil & Triana Arias Abelaira & Ángel Sabino Mirón Sanguino, 2024. "Informative Transparency on Entrepreneurship by Spanish Local Governments," Sustainability, MDPI, vol. 16(6), pages 1-15, March.
    • Handle: RePEc:gam:jsusta:v:16:y:2024:i:6:p:2314-:d:1355028
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/16/6/2314/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/16/6/2314/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Roger Otten & Dennis Bams, 2002. "European Mutual Fund Performance," European Financial Management, European Financial Management Association, vol. 8(1), pages 75-101, March.
    2. Thanyani S Madzivhandila & Mazanai Musara, 2020. "Taking responsibility for entrepreneurship development in South Africa: The role of local municipalities," Local Economy, London South Bank University, vol. 35(3), pages 257-268, May.
    3. Esteban Lafuente & Yancy Vaillant & Josep Rialp, 2007. "Regional Differences in the Influence of Role Models: Comparing the Entrepreneurial Process of Rural Catalonia," Regional Studies, Taylor & Francis Journals, vol. 41(6), pages 779-796.
    4. Nowiński, Witold & Haddoud, Mohamed Yacine, 2019. "The role of inspiring role models in enhancing entrepreneurial intention," Journal of Business Research, Elsevier, vol. 96(C), pages 183-193.
    5. Bernardino Benito & Francisco Bastida & Jose Garcia, 2010. "Explaining differences in efficiency: an application to Spanish municipalities," Applied Economics, Taylor & Francis Journals, vol. 42(4), pages 515-528.
    6. José Willer do Prado & Francisval de Melo Carvalho & Gideon Carvalho de Benedicto & Andr� Luis Ribeiro Lima, 2019. "Analysis of credit risk faced by public companies in Brazil: an approach based on discriminant analysis, logistic regression and artificial neural networks," Estudios Gerenciales, Universidad Icesi, vol. 35(153), pages 347-360.
    7. Laswad, Fawzi & Fisher, Richard & Oyelere, Peter, 2005. "Determinants of voluntary Internet financial reporting by local government authorities," Journal of Accounting and Public Policy, Elsevier, vol. 24(2), pages 101-121.
    8. Alt, James E. & Lassen, David Dreyer, 2006. "Fiscal transparency, political parties, and debt in OECD countries," European Economic Review, Elsevier, vol. 50(6), pages 1403-1439, August.
    9. José Caamaño-Alegre & Santiago Lago-Peñas & Francisco Reyes-Santias & Aurora Santiago-Boubeta, 2011. "Budget Transparency in Local Governments: An Empirical Analysis," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1102, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    10. Jonathan Levie & Erkko Autio, 2008. "A theoretical grounding and test of the GEM model," Small Business Economics, Springer, vol. 31(3), pages 235-263, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Pintea Mirela-Oana & Achim Sorin Adrian & Lacatus Viorel, 2013. "Transparency Of Local Budgets In The North-West Region Of Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 931-941, July.
    2. Enrique J. Buch‐Gómez & Roberto Cabaleiro‐Casal, 2020. "Turnout, political strength, and cost efficiency in Spanish municipalities of the autonomous region of Galicia: Evidence from an alternative stochastic frontier approach," Papers in Regional Science, Wiley Blackwell, vol. 99(3), pages 533-553, June.
    3. Barinova, Vera (Баринова, Вера) & Zemtsov, Stepan (Земцов, Степан) & Tsareva, Yulia (Царева, Юлия), 2018. "Review of Empirical Studies of Factors of Entrepreneurial Activity [Обзор Эмпирических Исследований Факторов Предпринимательской Активности]," Working Papers 031830, Russian Presidential Academy of National Economy and Public Administration.
    4. Tejedo-Romero, Francisca & Araujo, Joaquim Filipe Ferraz Esteves & Tejada, Ángel & Ramírez, Yolanda, 2022. "E-government mechanisms to enhance the participation of citizens and society: Exploratory analysis through the dimension of municipalities," Technology in Society, Elsevier, vol. 70(C).
    5. Qiuxian Hu & Leibao Zhang & Wenyu Zhang & Shuai Zhang, 2020. "Empirical Study on the Evaluation Model of Public Satisfaction With Local Government Budget Transparency: A Case From China," SAGE Open, , vol. 10(2), pages 21582440209, May.
    6. Claudia Álvarez & David Urbano & José Amorós, 2014. "GEM research: achievements and challenges," Small Business Economics, Springer, vol. 42(3), pages 445-465, March.
    7. Andrés Navarro-Galera & Francisco José Alcaraz-Quiles & David Ortiz-Rodriguez, 2018. "Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe," Sustainability, MDPI, vol. 10(7), pages 1-22, June.
    8. Albiol, Judit, 2014. "The Significance of Business Exit for Future Entrepreneurial Activity," Working Papers 2072/238221, Universitat Rovira i Virgili, Department of Economics.
    9. Paulo Reis Mourao & Mihaela Bronić & Branko Stanić, 2020. "Discussing the determinants of online budget transparency based on a spatial regression analysis of Croatian cities and municipalities: Do good neighbours make you better?," International Area Studies Review, Center for International Area Studies, Hankuk University of Foreign Studies, vol. 23(3), pages 268-287, September.
    10. Traikova, Diana, 2013. "Determinants of non-farm entrepreneurial intentions in a transitional context: Evidence from rural Bulgaria," Studies on the Agricultural and Food Sector in Transition Economies, Leibniz Institute of Agricultural Development in Transition Economies (IAMO), volume 72, number 72.
    11. Daniel Albalate, 2012. "“The Institutional, Economic and Social Determinants of Local Government Transparency”," IREA Working Papers 201210, University of Barcelona, Research Institute of Applied Economics, revised May 2012.
    12. Arezou Abbasianchavari & Alexandra Moritz, 2021. "The impact of role models on entrepreneurial intentions and behavior: a review of the literature," Management Review Quarterly, Springer, vol. 71(1), pages 1-40, February.
    13. Bronić Mihaela & Stanić Branko & Prijaković Simona, 2022. "The Effects of Budget Transparency on the Budget Balances and Expenditures of Croatian Local Governments," South East European Journal of Economics and Business, Sciendo, vol. 17(1), pages 111-124, June.
    14. David Blitz & Joop Huij & Laurens Swinkels, 2012. "The Performance of European Index Funds and Exchange†Traded Funds," European Financial Management, European Financial Management Association, vol. 18(4), pages 649-662, September.
    15. Fernando Castelló-Sirvent & Pablo Pinazo-Dallenbach, 2021. "Corruption Shock in Mexico: fsQCA Analysis of Entrepreneurial Intention in University Students," Mathematics, MDPI, vol. 9(14), pages 1-31, July.
    16. Qiuxia Yang, 2020. "Fiscal Transparency and Public Service Quality Association: Evidence from 12 Coastal Provinces and Cities of China," JRFM, MDPI, vol. 14(1), pages 1-14, December.
    17. R. Sandra Schillo & Ajax Persaud & Meng Jin, 2016. "Entrepreneurial readiness in the context of national systems of entrepreneurship," Small Business Economics, Springer, vol. 46(4), pages 619-637, April.
    18. Khaula Alkaabi & Salieu Senghore, 2024. "Student entrepreneurship competency and mindset: examining the influence of education, role models, and gender," Journal of Innovation and Entrepreneurship, Springer, vol. 13(1), pages 1-28, December.
    19. Reischmann, Markus, 2016. "Creative accounting and electoral motives: Evidence from OECD countries," Journal of Comparative Economics, Elsevier, vol. 44(2), pages 243-257.
    20. Li, Xiangwen & Wu, Wenfeng, 2019. "Portfolio pumping and fund performance ranking: A performance-based compensation contract perspective," Journal of Banking & Finance, Elsevier, vol. 105(C), pages 94-106.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:16:y:2024:i:6:p:2314-:d:1355028. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.