Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities

Luigi Lepore () and Sabrina Pisano ()
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Luigi Lepore: Parthenope University
Sabrina Pisano: Parthenope University

A chapter in Accounting Information Systems for Decision Making, 2013, pp 63-72 from Springer

Abstract: Abstract Internet has become the main channel for communication between government and its stakeholders. The study examines the determinants of municipalities Internet-based performance reporting (IPR) using the agency theory framework. The analysis was conducted on a sample of Italian cities in 2010. Our findings show that both voluntary disclosure provided via traditional channels and voluntary performance data released the previous year, as well as media interest, are significantly associated to IPR.

Keywords: E-disclosure; Accountability; Local government authorities (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-642-35761-9_4

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DOI: 10.1007/978-3-642-35761-9_4

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