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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
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    Cited by:

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    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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(5), pages 31-54, June.
    7. 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.
    8. 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.
    9. 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.
    10. 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.
    11. 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.
    12. 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.
    13. 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.
    14. 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.
    15. 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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