Determinants of online reporting of accounting information by Spanish local government authorities (Record no. 38719)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01596naa a2200265uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 1031111205741 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20241108062608.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 110311s2010 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | GARCÍA, Ana Cárcaba |
| 9 (RLIN) | 44088 |
| 245 10 - TITLE STATEMENT | |
| Title | Determinants of online reporting of accounting information by Spanish local government authorities |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Oxfordshire : |
| Name of publisher, distributor, etc. | Taylor & Francis, |
| Date of publication, distribution, etc. | October 2010 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | 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 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 12154 |
| Topical term or geographic name entry element | Prestação de Contas |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Comunicação Pública |
| 9 (RLIN) | 13263 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Internet |
| 9 (RLIN) | 12031 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Participação Social |
| 9 (RLIN) | 11973 |
| 651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | Espanha |
| 9 (RLIN) | 12899 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 44089 |
| Personal name | García-García, Jesús |
| 773 08 - HOST ITEM ENTRY | |
| Title | Local Government Studies |
| Related parts | 36, 5, p. 679-695 |
| Place, publisher, and date of publication | Oxfordshire : Taylor & Francis, October 2010 |
| International Standard Serial Number | ISSN 03003930 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20110311 |
| Operator's initials, OID (RLIN) | 1120^b |
| Cataloger's initials, CIN (RLIN) | Jaqueline |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20110325 |
| Operator's initials, OID (RLIN) | 1544^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
No items available.
