Title: The management information disclosure through a website: empirical evidence by European municipalities

Authors: Benedetta Gesuele; Federico Alvino

Addresses: 'Pegaso' University, Naples, Italy ' 'Parthenope' University, Naples, Italy

Abstract: This study examines theoretically and empirically the determinants of e-disclosure. Following a comparative-international perspective, the research aims are: to construct an e-disclosure index, based on websites contents in order to measure municipalities' transparency concerning on management information, to analyse which factors potentially determine e-disclosure levels and to explain different degrees of municipal transparency. The analysis is carried out on a set of Italian and Spanish municipalities, chosen in a casual way, during 2013. The findings show that size and leverage are management information disclosure determinants both for Italy and for Spain, the geographical position is management information disclosure determinant only for Italy.

Keywords: web usage; accountability index; Europe; e-disclosure; electronic disclosure; online disclosure; Italian municipalities; Spanish municipalities; management information; information disclosure; Italy; Spain; website content; transparency.

DOI: 10.1504/IJAUDIT.2016.078172

International Journal of Auditing Technology, 2016 Vol.3 No.1, pp.45 - 62

Received: 04 Jan 2016
Accepted: 12 Apr 2016
Published online: 05 Aug 2016 *

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