Factors influencing e-disclosure in local public administrations
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.
|Date of creation:||Mar 2008|
|Date of revision:|
|Contact details of provider:|| Postal: |
Fax: 976 76 19 96
Web page: http://www.dteconz.unizar.es/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:zar:wpaper:dt2008-03. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Vicente Pinilla)
If references are entirely missing, you can add them using this form.