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.
|Titolo:||The determinants of e-disclosure attitude: empirical evidences from Italian and Spanish municipalities|
|Data di pubblicazione:||2018|
|Appare nelle tipologie:||1.1 Articolo in rivista|