E-Disclosure Key Drivers: An Empirical Analysis

Benedetta Gesuele ()
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Benedetta Gesuele: Parthenope University

A chapter in Strengthening Information and Control Systems, 2016, pp 259-270 from Springer

Abstract: Abstract Transparency in Public Administration is an important topic for scholars. In the last time new communication tools have been changing the relationship between administration and citizens in order to enhance public accountability that is essential for Government transparency. The aim of this research is to analyze the e-disclosure key drivers in a sample of Spanish Local Governments, during 2012. The methodology used is Ordinary Last Square Regression Model. Eight key drivers are identified as size, financial autonomy, Internet visibility, media interest, citizens’ wealth, political polar, gender of mayor and leverage. The results shows that size, Internet visibility, media interest, citizens ‘wealth and leverage are able to influence the e-disclosure in the sample under investigation.

Keywords: E-disclosure; Key drivers; Index; Local government authorities (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-319-26488-2_18

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DOI: 10.1007/978-3-319-26488-2_18

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