Determinants of online reporting of accounting information by Spanish local government authorities
By: GARCÍA, Ana Cárcaba
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Contributor(s): García-García, Jesús.
Material type: 
ArticlePublisher: Oxfordshire : Taylor & Francis, October 2010Subject(s): Prestação de Contas | Comunicação Pública | Internet | Participação Social | EspanhaLocal Government Studies 36, 5, p. 679-695Abstract: 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
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
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