Please use this identifier to cite or link to this item:
Title: Local Authorities and the Disclosure of Financial Information via the Internet: The Portuguese Case
Author: Mendes, Helena
Santos, carlos
Ferreira, Augusta
Marques, Rui
Azevedo, Graça
Oliveira, Jonas
Issue Date: Jun-2016
Publisher: Information Science Reference and IGI Global
Abstract: In the context of New Public Management, Public Administration must be alert to the efficient management systems in order to rationalize the financial resources and disseminate transparent, accurate and consistent economic and financial information to further assess the performance of managers and organizations. The technological advances have influenced the way financial information is disseminated, including the use of the Internet, allowing it to be quickly accessed. This work is based on the assumptions of agency, public choice and signaling theories, and aims to assess the level of disclosure of financial information on the websites of local authorities in Portugal and to identify factors that may influence it. Given the results, not all local authorities disseminate all the financial information required by law on the websites. Among the factors tested, the size and political competition are the ones that seem to influence the level of disclosure of financial information on the websites.
DOI: 10.4018/978-1-4666-9803-1
ISBN: 2327-5677
Appears in Collections:ISCA-UA - Capítulo de livro

Files in This Item:
File Description SizeFormat 
Prova Capitulo Livro.pdfpágina inicial 54.37 kBAdobe PDFView/Open

Formato BibTex MendeleyEndnote Degois 

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.