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The determinants of e-disclosure attitude: empirical evidences from Italian and Spanish municipalities

By: Gesuele, Benedetta.
Contributor(s): Metallo, Concetta | Longobardi, Sergio.
Material type: materialTypeLabelBookPublisher: 2018Description: p.921-934.Subject(s): Municipalities - Italy | Municipalities - Spain In: International Journal of Public AdministrationSummary: 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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Articles Articles 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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