Scientific journal paper Q1
Financial information use in parliamentary debates in a changing context
Susana Jorge (Jorge, S.); Sónia Nogueira (Nogueria, S.); Maria Antónia Jorge de Jesus (Jesus, M. A.);
Journal Title
Public Organization Review
Year (definitive publication)
2023
Language
English
Country
United Kingdom
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Web of Science®

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Abstract
Applying quantitative and qualitative content and sentiment analysis, this study investigates the use of financial information by politicians in the Portuguese parliament, in a changing context. There is clear preference for Budgetary Information. A change in the political majority in Parliament and an improvement in the country’s economic and financial situation affect the intensity and intentions of using financial information by politicians – the use with positive sentiments of those government-related, to legitimize their policies, and with negative sentiments when they pass to the opposition, using it as ammunition or to divert attention from measures implemented when they were in power.
Acknowledgements
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Keywords
Politicians,Accounting information,Intentions of use,Content analysis,Sentiment analysis
  • Economics and Business - Social Sciences
Funding Records
Funding Reference Funding Entity
UIDB/CPO/00758/2020 Fundação para a Ciência e a Tecnologia
UIDB/00315/2020 Fundação para a Ciência e a Tecnologia

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