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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.

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Paper provided by Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza in its series Documentos de Trabajo with number dt2008-03.

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Date of creation: Mar 2008
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Handle: RePEc:zar:wpaper:dt2008-03
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