Economics at your fingertips  

The Popular Financial Reporting between Theory and Evidence

Paolo Biancone, Silvana Secinaro, Valerio Brescia and Daniel Iannaci

International Business Research, 2019, vol. 12, issue 7, 45-56

Abstract: The main international accounting associations have identified Popular Financial Reporting (PFR) as a decision-making tool to increase accountability and transparency as a possible decision lever coherent with the New Public Governance theory. The study has focused its attention on the features and contents of the PFR identified in the literature and present through the analysis of the 193 PFRs municipalities presented at the PFR Awards Program 2017. The analysis of the presence and absence of some characteristics confirms that the reality does not reflect the theoretical request, moreover the statistical analyzes carried out confirm various hypotheses related to the PFR but reject others such as the criterion of document length. The correlation between socio-economic characteristics of the population and the groupings of characteristics of each PFR. The study confirms a relationship between document length and level of education, and between percentage of non-native English-speaking residents and number of appaerance features. To the 23 observable criteria, additional possible ones are added which, based on logic and empirical evidence, will have to be studied to assess their impact in terms of transparency and accessibility.

Keywords: popular financial reporting; transparency; accountability; reporting features; new public governance (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2) Track citations by RSS feed

Downloads: (external link) (application/pdf) (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

More articles in International Business Research from Canadian Center of Science and Education Contact information at EDIRC.
Bibliographic data for series maintained by Canadian Center of Science and Education ().

Page updated 2022-03-02
Handle: RePEc:ibn:ibrjnl:v:12:y:2019:i:7:p:45-56