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Mendes, H., Santos, C., Ferreira, A., Azevedo, G., Marques, R. & Oliveira, J. (2016). Local authorities and the disclosure of financial information via the internet: The Portuguese case. In Augusta Ferreira, Graça Azevedo, Jonas Oliveira, Rui Marques (Ed.), Global perspectives on risk management and accounting in the public sector. (pp. 274-297). Pennsylvania: IGI Global.

H. C. Mendes et al.,  "Local authorities and the disclosure of financial information via the internet: The Portuguese case", in Global perspectives on risk management and accounting in the public sector, Augusta Ferreira, Graça Azevedo, Jonas Oliveira, Rui Marques, Ed., Pennsylvania, IGI Global, 2016, pp. 274-297

@incollection{mendes2016_1714156064501,
	author = "Mendes, H. and Santos, C. and Ferreira, A. and Azevedo, G. and Marques, R. and Oliveira, J.",
	title = "Local authorities and the disclosure of financial information via the internet: The Portuguese case",
	chapter = "",
	booktitle = "Global perspectives on risk management and accounting in the public sector",
	year = "2016",
	volume = "",
	series = "",
	edition = "",
	pages = "274-274",
	publisher = "IGI Global",
	address = "Pennsylvania",
	url = "http://www.igi-global.com/chapter/local-authorities-and-the-disclosure-of-financial-information-via-the-internet/144030"
}

TY  - CHAP
TI  - Local authorities and the disclosure of financial information via the internet: The Portuguese case
T2  - Global perspectives on risk management and accounting in the public sector
AU  - Mendes, H.
AU  - Santos, C.
AU  - Ferreira, A.
AU  - Azevedo, G.
AU  - Marques, R.
AU  - Oliveira, J.
PY  - 2016
SP  - 274-297
DO  - 10.4018/978-1-4666-9803-1.ch014
CY  - Pennsylvania
UR  - http://www.igi-global.com/chapter/local-authorities-and-the-disclosure-of-financial-information-via-the-internet/144030
AB  - In the context of New Public Management, Public Administration must be alert to the efficient management systems in order to rationalize the financial resources and disseminate transparent, accurate and
consistent economic and financial information to further assess the performance of managers and organizations. The technological advances have influenced the way financial information is disseminated,
including the use of the Internet, allowing it to be quickly accessed. This work is based on the assumptions
of agency, public choice and signaling theories, and aims to assess the level of disclosure of financial
information on the websites of local authorities in Portugal and to identify factors that may influence
it. Given the results, not all local authorities disseminate all the financial information required by law
on the websites. Among the factors tested, the size and political competition are the ones that seem to
influence the level of disclosure of financial information on the websites.
ER  -