IDEAS home Printed from https://ideas.repec.org/p/zar/wpaper/dt2008-03.html
   My bibliography  Save this paper

Factors influencing e-disclosure in local public administrations

Author

Listed:
  • Carlos Serrano Cinca

    (Departamento de Contabilidad y Finanzas. Universidad de Zaragoza)

  • Mar Rueda Tom�s

    (Departamento de Contabilidad y Finanzas. Universidad de Zaragoza)

  • Pilar Portillo Tarragona

    (Departamento de Contabilidad y Finanzas. Universidad de Zaragoza)

Abstract

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 Tom�s & 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
    as

    Download full text from publisher

    File URL: https://fecem.unizar.es/sites/fecem/files/archivos/repec/pdf/DT2008-03.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Robbins, Wa & Austin, Kr, 1986. "Disclosure Quality In Governmental Financial Reports - An Assessment Of The Appropriateness Of A Compound Measure," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 412-421.
    2. William Baber & Pradyot Sen, 1986. "The political process and the use of debt financing by state governments," Public Choice, Springer, vol. 48(3), pages 201-215, January.
    3. Begoña Giner Inchausti, 1997. "The influence of company characteristics and accounting regulation on information disclosed by Spanish firms," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 45-68, May.
    4. 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.
    5. Ingram, Rw, 1984. "Economic Incentives And The Choice Of State Government Accounting Practices," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 126-144.
    6. Evans, Jh & Patton, Jm, 1987. "Signaling And Monitoring In Public-Sector Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 25, pages 130-164.
    7. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    8. Gibbins, M & Richardson, A & Waterhouse, J, 1990. "The Management Of Corporate Financial Disclosure - Opportunism, Ritualism, Policies, And Processes," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 121-143.
    9. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
    10. Cheng, Rita Hartung, 1992. "An empirical analysis of theories on factors influencing state government accounting disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 11(1), pages 1-42.
    11. Paolo Fedele & Edoardo Ongaro, 2008. "A Common Trend, Different Houses: Devolution in Italy, Spain and the UK," Public Money & Management, Taylor & Francis Journals, vol. 28(2), pages 85-92, April.
    12. Noel Brown & Craig Deegan, 1998. "The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory," Accounting and Business Research, Taylor & Francis Journals, vol. 29(1), pages 21-41.
    13. Buzby, Sl, 1975. "Company Size, Listed Versus Unlisted Stocks, And Extent Of Financial Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 13(1), pages 16-37.
    14. Patten, Dennis M., 1992. "Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 471-475, July.
    15. Zimmerman, Jl, 1977. "Municipal Accounting Maze - Analysis Of Political Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 15, pages 107-155.
    16. Mahmoud Ezzamel & Noel S. Hyndman & Åge Johnsen & Irvine Lapsley & June Pallot, 2004. "Has Devolution Increased Democratic Accountability?," Public Money & Management, Taylor & Francis Journals, vol. 24(3), pages 145-152, June.
    17. Emma Garcia-meca & Isabel Parra & Manuel Larran & Isabel Martinez, 2005. "The explanatory factors of intellectual capital disclosure to financial analysts," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 63-94.
    18. Baber, William R. & Sen, Pradyot K., 1984. "The role of generally accepted reporting methods in the public sector: An empirical test," Journal of Accounting and Public Policy, Elsevier, vol. 3(2), pages 91-106.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Katarina Ott & Velibor Maèkiæ & Mihaela Broniæ, 2019. "Political Stubbornness and Online Local Budget Transparency in Croatia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 553-585.
    2. Laura Saraite Sariene & Carmen Caba Pérez & Antonio M López Hernández, 2020. "Expanding the actions of Open Government in higher education sector: From web transparency to Open Science," PLOS ONE, Public Library of Science, vol. 15(9), pages 1-18, September.
    3. Francisca Tejedo-Romero & Joaquim Filipe Ferraz Esteves Araujo, 2023. "Critical factors influencing information disclosure in public organisations," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-12, December.
    4. Cañizares-Espada Manuela & Muñoz-Colomina Clara Isabel & Pérez-Estébanez Raquel & Urquía-Grande Elena, 2021. "Transparency and Accessibility in Municipalities: The Case of Social Services in Spain," Central European Journal of Public Policy, Sciendo, vol. 15(1), pages 31-54, June.
    5. Afifah Muawanah & Ermawati, 2022. "Determinants of Mandatory Disclosure for Local Government Financial Statements," Journal of Economics and Behavioral Studies, AMH International, vol. 14(3), pages 11-19.
    6. Laura Saraite-Sariene & Juana Alonso-Cañadas & Federico Galán-Valdivieso & Carmen Caba-Pérez, 2019. "Non-Financial Information versus Financial as a Key to the Stakeholder Engagement: A Higher Education Perspective," Sustainability, MDPI, vol. 12(1), pages 1-19, December.
    7. Nevado Gil, María Teresa & Gallardo Vázquez , Dolores, 2019. "Local government social responsibility: empirical evidence in the region of Extremadura," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 45, pages 161-179.
    8. Juana Alonso-Cañadas & Federico Galán-Valdivieso & Laura Saraite-Sariene & Carmen Caba-Pérez, 2020. "Committed to Health: Key Factors to Improve Users’ Online Engagement through Facebook," IJERPH, MDPI, vol. 17(6), pages 1-22, March.
    9. 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.
    10. Grace T. Pontoh, 2018. "Internet Financial Reporting Of Public Institutions and E-Government as a Medium of Good Governance in Indonesia," GATR Journals jfbr143, Global Academy of Training and Research (GATR) Enterprise.
    11. 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.
    12. Albertina Paula Monteiro & Francisco Barbosa & Amélia Ferreira da Silva & Catarina Cepêda, 2023. "Industry and performance in the Portuguese listed companies: the mediating role of the environmental information disclosure," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 10(4), pages 372-389, June.
    13. 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.
    14. Davide Giacomini & Anna Simonetto, 2020. "How Mayors Perceive the Influence of Social Media on the Policy Cycle," Public Organization Review, Springer, vol. 20(4), pages 735-752, December.
    15. Branko Stanic, 2018. "Determinants of subnational budget/fiscal transparency: a review of empirical evidence," Public Sector Economics, Institute of Public Finance, vol. 42(4), pages 449-486.

    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. Sasono Adi & Dwi Martani & Bambang Pamungkas & Robert A. Simanjuntak, 2016. "Analysis of the quality of performance report of the local government on websites: Indonesian case," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1229393-122, December.
    2. J. Christiaens & V. Van Peteghem, 2004. "Governmental Accounting Reform: Evolution Of The Implementation In Flemish Municipalities," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/256, Ghent University, Faculty of Economics and Business Administration.
    3. Johnathon Cziffra & Steve Fortin & Zvi Singer, 2023. "Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States," Review of Accounting Studies, Springer, vol. 28(2), pages 1035-1073, June.
    4. Wen Wang & Bo Zhao, 2017. "Transparency in state debt disclosure," Working Papers 17-10, Federal Reserve Bank of Boston.
    5. Stefano Fontana & Daniela Coluccia & Silvia Solimene, 2019. "VAIC as a Tool for Measuring Intangibles Value in Voluntary Multi-Stakeholder Disclosure," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(4), pages 1679-1699, December.
    6. Devalle, Alain & Rizzato, Fabio & Busso, Donatella, 2016. "Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market," Advances in accounting, Elsevier, vol. 35(C), pages 8-25.
    7. Omaima Hassan & Claire Marston, 2010. "Disclosure measurement in the empirical accounting literature - a review article," Accountancy Discussion Papers 1004, Accountancy Research Group, Heriot Watt University.
    8. 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.
    9. Rasa Kanapickiene & Greta Keliuotyte-Staniuleniene, 2019. "Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania," Economies, MDPI, vol. 7(4), pages 1-25, December.
    10. Nolan Kido & Reining Petacchi & Joseph Weber, 2012. "The Influence of Elections on the Accounting Choices of Governmental Entities," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 443-476, May.
    11. Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & John Amoah Kusi, 2017. "Determinants of environmental disclosures of listed firms in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-12, December.
    12. Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2007. "Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange," The International Journal of Accounting, Elsevier, vol. 42(1), pages 25-56.
    13. Amanda W. Beck, 2018. "Opportunistic financial reporting around municipal bond issues," Review of Accounting Studies, Springer, vol. 23(3), pages 785-826, September.
    14. Anna Maria Biscotti & Eugenio D’Amico, 2016. "Theoretical foundation of IC disclosure strategies in high-tech industries," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 13(1), pages 1-25, February.
    15. repec:mth:ijafr8:v:8:y:2018:i:3:p:1-28 is not listed on IDEAS
    16. Changwony, Frederick Kibon & Paterson, Audrey S., 2019. "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, vol. 51(5).
    17. Carsten Albers & Thomas Günther, 2010. "Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 323-347, November.
    18. Melis, Andrea & Gaia, Silvia & Carta, Silvia, 2015. "Directors' remuneration: A comparison of Italian and UK non-financial listed firms' disclosure," The British Accounting Review, Elsevier, vol. 47(1), pages 66-84.
    19. Riccardo, Macchioni & Giuseppe, Sannino & Gianluca, Ginesti & Carlo, Drago, 2013. "Firms’ disclosure compliance with IASB’s Management Commentary framework:an empirical investigation," MPRA Paper 59321, University Library of Munich, Germany.
    20. Rasa Kanapickiene & Greta Keliuotyte-Staniuleniene & Deimante Teresiene, 2021. "Disclosure of Non-Current Tangible Assets Information in Private Sector Entities Financial Statements: The Case of Lithuania," Economies, MDPI, vol. 9(2), pages 1-64, May.
    21. J. Christiaens & P. Windels & S. Vanslembrouck, 2004. "Accounting and Management Reform in Local Authorities: A Tool for Evaluating Empirically the Outcomes," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/277, Ghent University, Faculty of Economics and Business Administration.

    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:zar:wpaper:dt2008-03. 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: Isabel Acero Fraile (email available below). General contact details of provider: https://edirc.repec.org/data/fezares.html .

    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.