Factors Influencing Mandatory and Voluntary e-Disclosure Diffusion by Municipalities

Benedetta Gesuele () and Concetta Metallo ()
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Benedetta Gesuele: Pegaso University
Concetta Metallo: Parthenope University

A chapter in Reshaping Accounting and Management Control Systems, 2017, pp 263-276 from Springer

Abstract: Abstract This study takes a first step toward understanding the diffusion of e-disclosure tools by Italian municipalities. We construct a synthetic indicator for measuring mandatory disclosure through website and an indicator for voluntary disclosure through social media usage, such as Facebook and Twitter. Moreover, we propose a research model to analyze the determinants of e-disclosure tools diffusion in order to underline any differences for mandatory and voluntary e-disclosure. We use OLS regression modeling on 93 Italian municipalities’ data during 2012. The central idea is that determinants can influence in different ways the mandatory and voluntary e-disclosure tools diffusion.

Keywords: e-Disclosure municipality; Facebook; Twitter; Website (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-319-49538-5_17

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DOI: 10.1007/978-3-319-49538-5_17

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