01230nam a22001937a 4500 507494 507494 190215b ||||| |||| 00| 0 eng d Gesuele, Benedetta 1817 The determinants of e-disclosure attitude: empirical evidences from Italian and Spanish municipalities 2018 p.921-934. 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. Municipalities - Italy 1818 Municipalities - Spain 1819 Metallo, Concetta 1820 Longobardi, Sergio 1821 International Journal of Public Administration E governance ddc AR 0 0 ddc 0 0 381518 IIPA IIPA 2019-02-15 41(11), Aug, 2018: p.921-934. AR118908 2019-02-15 AR