000			01596naa a2200265uu 4500
001			1031111205741
003			OSt
005			20241108062608.0
008			110311s2010 xx ||||gr |0|| 0 eng d
100	1		_aGARCÍA, Ana Cárcaba _944088
245	1	0	_aDeterminants of online reporting of accounting information by Spanish local government authorities
260			_aOxfordshire : _bTaylor & Francis, _cOctober 2010
520	3		_aThis 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	_912154 _a Prestação de Contas
650		4	_aComunicação Pública _913263
650		4	_aInternet _912031
650		4	_aParticipação Social _911973
651		4	_aEspanha _912899
700	1		_944089 _aGarcía-García, Jesús
773	0	8	_tLocal Government Studies _g36, 5, p. 679-695 _dOxfordshire : Taylor & Francis, October 2010 _xISSN 03003930 _w
942			_cS
998			_a20110311 _b1120^b _cJaqueline
998			_a20110325 _b1544^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c38719 _d38719
041			_aeng