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 Tomás

    () (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 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
    as

    Download full text from publisher

    File URL: http://www.dteconz.unizar.es/DT2008-03.pdf
    Download Restriction: no

    Other versions of this item:

    Citations

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


    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.

    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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Vicente Pinilla). General contact details of provider: http://edirc.repec.org/data/fezares.html .

    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.

    We have no references for this item. You can help adding them by using 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.