Factors influencing e-disclosure in local public administrations

被引：95
作者：
Serrano-Cinca, Carlos [1 ]
Rueda-Tomas, Mar [1 ]
Portillo-Tarragona, Pilar [1 ]
机构：
[1] Univ Zaragoza, Dept Accounting & Finance, Zaragoza 50005, Spain
来源：
ENVIRONMENT AND PLANNING C-GOVERNMENT AND POLICY | 2009年 / 27卷 / 02期
关键词：
E-GOVERNMENT; ENVIRONMENTAL DISCLOSURES; CORPORATE DISCLOSURE; INTERNET; INFORMATION; GOVERNANCE; LEGITIMACY; DEVOLUTION; POLICIES; DETERMINANTS;
D O I：
10.1068/c07116r
中图分类号：
X [环境科学、安全科学];
学科分类号：
08 ; 0830 ;
摘要：
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.
引用
收藏
页码：355 / 378
页数：24
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