Factors Influencing E-Disclosure in Local Public Administrations

Carlos Serrano-Cinca (), Mar Rueda-Tomás and Pilar Portillo-Tarragona

Environment and Planning C, 2009, vol. 27, issue 2, 355-378

Abstract: We study the determinants of voluntary Internet financial reporting (e-disclosure) by local public administrations. We present 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. We also examine the influence of external factors, such as citizens' income level, their educational level, and their sociopolitical commitment. The hypotheses were empirically tested, using a sample of ninety-two 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.

Date: 2009
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (12)

Downloads: (external link)
https://journals.sagepub.com/doi/10.1068/c07116r (text/html)

Related works:
Working Paper: Factors influencing e-disclosure in local public administrations (2008)
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: https://EconPapers.repec.org/RePEc:sae:envirc:v:27:y:2009:i:2:p:355-378

DOI: 10.1068/c07116r

Access Statistics for this article

More articles in Environment and Planning C
Bibliographic data for series maintained by SAGE Publications ().