empirical evidences from Italian and Spanish municipalities Gesuele, Benedetta creator Metallo, Concetta Longobardi, Sergio text 2018 monographic eng

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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 Municipalities - Spain International Journal of Public Administration 190215