Determinants of voluntary Internet financial reporting by local government authorities

By Fawzi Laswad, R. Fisher, P. Oyelere. 2005

394 citations recorded by the source corpus.

Subfields: Political Science and International Relations, Public Administration, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/0f99edcfa4675bca4d115949e41ec1528eb2c13a

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Political Science and International Relations

In Public Administration

In Sociology and Political Science

Citations in the corpus

Factors determining online sustainability reporting by local governments (2015, methodology): “As shown by Laswad et al. (2005), multiple linear regression is used to test the association between dependent and independent variables, such as the level of information disclosure and its potential explanatory factors.”
Determinants of Online Reporting of Accounting Information by Spanish Local Government Authorities (2010, methodology): “…those local governments in which the pressure of the media is greater (i.e. the most populous municipalities) would explore the use of multiple channels for reporting, including the Internet, in order to spread the financial information elaborated by their own people (Laswad et al., 2005: 116).”
Determinants of corporate social disclosure in Spanish local governments (2013, background): “- Analyses of the disclosure of economic-financial and budgetary information in the public sphere; for instance, Caba et al. (2008), Laswad et al. (2005), Carcaba and Garcia (2008), Rodriguez-Dominguez et al. (2009a), Gallego-Álvarez et al. (2011).”
Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories (2009, background): “On the other hand, politicians are involved in governing the corporation, presumably according either to their interests in re-election (Downs, 1957; Laswad et al., 2005) or to their interpretation of their voters’ will and utility (Zimmerman, 1977).”