Gesuele, Benedetta <br/><br/>
The determinants of e-disclosure attitude:   empirical evidences from Italian and Spanish municipalities 

 -  2018 
 - p.921-934. 
<br/><br/> 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. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Municipalities - Italy<br/>Municipalities - Spain