Determinants of Online Reporting of Accounting Information by Spanish Local Government Authorities

Ana Cárcaba García · Jesús García García

141 citations0/0 files storedLocal Government Studies

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Financial Reporting and XBRL Auditing, Earnings Management, Governance E-Government and Public Services

Abstract

This paper examines the features of Spanish local governments that influence the degree of their voluntary reporting of financial information on the Internet. Following an agency theory approach, we propose five hypotheses regarding the relationship between voluntary financial disclosure and the size, leverage, capital investment, political competition and press visibility of a local authority. The empirical application of these hypotheses shows that size, capital investment and political competition are positively associated with the degree of online reporting. We also found a negative and significant relationship between press visibility and voluntary financial disclosure.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 141 citations exist upstream.

References

1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms 2002The determinants of Internet financial reporting 1979The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports 1977The Municipal Accounting Maze: An Analysis of Political Incentives 2005Determinants of voluntary Internet financial reporting by local government authorities 1993An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry 1991AN ASSESSMENT OF VOLUNTARY DISCLOSURE IN THE ANNUAL REPORTS OF JAPANESE CORPORATIONS 1961Corporate reporting and investment decisions

Cited by

2016Factors influencing social media use in local governments: The case of Italy and Spain 2016Local government transparency index: determinants of municipalities’ rankings 2013Determinants of Financial Transparency in Government 2022E-government mechanisms to enhance the participation of citizens and society: Exploratory analysis through the dimension of municipalities 2016

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.