The Determinants of E-Disclosure Attitude: Empirical Evidences from Italian and Spanish Municipalities |
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Authors: | Benedetta Gesuele Sergio Longobardi |
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Affiliation: | 1. ACRI, Italian Association of Banking Foundation, Rome, Italy;2. Department of Management and Quantitative Studies, University of Naples ‘Parthenope’, Naples, Italy |
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Abstract: | 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. |
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Keywords: | E-government e-disclosure municipalities websites transparency |
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