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Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal

Sónia Silva Nogueira () and Susana Jorge ()

Revista de Contabilidad - Spanish Accounting Review, 2016, vol. 19, issue 2, 216-226

Abstract: This study aims to identify to what extent certain factors perceived by internal decision-makers (politicians and financial officials) influence the usefulness they consider the information presented in the financial reports of municipalities has for decision-making purposes.

Keywords: Local Government; Financial reporting; Usefulness; Determinant factors; Gobierno local; Informe financiero; Utilidad; Factores determinantes (search for similar items in EconPapers)
JEL-codes: H83 M41 M48 H83 M41 M48 (search for similar items in EconPapers)
Date: 2016
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DOI: 10.1016/j.rcsar.2015.09.002

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Revista de Contabilidad - Spanish Accounting Review is currently edited by Bernabé Escobar Pérez

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Handle: RePEc:eee:spacre:v:19:y:2016:i:2:p:216-226