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Factors influencing e-disclosure in local public administrations

Carlos Serrano Cinca (), Mar Rueda Tomás () and Pilar Portillo Tarragona ()
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Carlos Serrano Cinca: Departamento de Contabilidad y Finanzas. Universidad de Zaragoza
Mar Rueda Tomás: Departamento de Contabilidad y Finanzas. Universidad de Zaragoza
Pilar Portillo Tarragona: Departamento de Contabilidad y Finanzas. Universidad de Zaragoza

Authors registered in the RePEc Author Service: Carlos Serrano-Cinca ()

Documentos de Trabajo from Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza

Abstract: This paper studies the determinants of voluntary Internet financial reporting (e-disclosure) by local public administrations. It presents 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. It also examines the influence of external factors, such as citizens' income level, their educational level and their socio-political commitment. The hypotheses were empirically tested, using a sample of 92 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.

Keywords: Local public administrations; Internet financial reporting; e-disclosure; e-government (search for similar items in EconPapers)
Date: 2008-03
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Journal Article: Factors influencing e-disclosure in local public administrations (2009) Downloads
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Persistent link: https://EconPapers.repec.org/RePEc:zar:wpaper:dt2008-03

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