Financial reporting transparency, citizens' understanding, and public participation: A survey experiment study (Record no. 524794)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01702nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240117b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Langella, Cecilia et al |
| 245 ## - TITLE STATEMENT | |
| Title | Financial reporting transparency, citizens' understanding, and public participation: A survey experiment study |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Public Administration: An international Quarterly |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 101(2), Jun, 2023: p.584-603 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This study investigates the conditions under which transparency contributes to citizens' understanding of financial reporting and examines how this enhanced understanding is associated with public participation. To this end, a survey experiment was conducted in which two attributes of financial reporting transparency (i.e., content clarification and presentation format) were the manipulated variables, whereas citizens' understanding and public participation were the outcome variables. Results demonstrate that the provision of explanations to clarify obscure technical jargon does have a positive effect on citizens' understanding. A similar effect was found for the provision of graphical and visual representations. However, the study reveals that there is no additional benefit in simultaneously providing both explanations of technical jargon and visual aids. Furthermore, findings show that the levels of public participation are highest among the individuals who felt they understood the financial information the best, but yet possessed the lowest level of actual understanding. – Reproduced https://onlinelibrary.wiley.com/doi/10.1111/padm.12804 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | Public Administration: An International Quarterly |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| Subject DIP | PUBLIC ADMINISTRATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2024-01-17 | 101(2), Jun, 2023: p.584-603 | AR130600 | 2024-01-17 | Articles |