The determinants of e-disclosure attitude: empirical evidences from Italian and Spanish municipalities
By: Gesuele, Benedetta
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Contributor(s): Metallo, Concetta
| Longobardi, Sergio
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Material type:
BookPublisher: 2018Description: p.921-934.Subject(s): Municipalities - Italy| Item type | Current location | Call number | Vol info | Status | Date due | Barcode |
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Articles
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Indian Institute of Public Administration | 41(11), Aug, 2018: p.921-934. | Available | AR118908 |
Research investigates the attitude to the information disclosure via website, analysing a sample of 287 Italian and Spanish municipalities. A Tobit regression approach is adopted to explore the main determinants of e-disclosure. The findings show that municipality’s factors like Internet visibility, wealth and leverage play an important role to determine the level of e-disclosure. In addition, a cluster analysis highlights that in Italy there is a greater level of e-disclosure than in Spain, revealing a set of specific elements that characterize municipalities with higher disclosure. - Reproduced.


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