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Factors influencing e-disclosure in local public administrations


  • Carlos Serrano Cinca

    () (Departamento de Contabilidad y Finanzas. Universidad de Zaragoza)

  • Mar Rueda Tomás

    () (Departamento de Contabilidad y Finanzas. Universidad de Zaragoza)

  • Pilar Portillo Tarragona

    () (Departamento de Contabilidad y Finanzas. Universidad de Zaragoza)


This 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.

Suggested Citation

  • Carlos Serrano Cinca & Mar Rueda Tomás & Pilar Portillo Tarragona, 2008. "Factors influencing e-disclosure in local public administrations," Documentos de Trabajo dt2008-03, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza.
  • Handle: RePEc:zar:wpaper:dt2008-03

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    Cited by:

    1. Diego Fernando Católico, 2012. "Revelación y divulgación de la información financiera y no financiera de las universidades públicas en Colombia," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, June.
    2. Rodica Gabriela BLIDISEL, 2012. "Financial performance and e-governance indicators in local public administration," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 470-474, May.
    3. Andrei-Razvan CRISAN, 2016. "An Assessment Of The Transparency Level In Romanian Public Universities," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 83-91, December.


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