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Transparency as a Determinant of Local Financial Condition
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Author(s): Beatriz Cuadrado-Ballesteros (University of Salamanca, Spain), Noemi Mordán (Dirección General de Aduanas, Dominican Republic)and José Valeriano Frías-Aceituno (University of Granada, Spain)
Copyright: 2016
Pages: 24
Source title:
Global Perspectives on Risk Management and Accounting in the Public Sector
Source Author(s)/Editor(s): Augusta da Conceição Santos Ferreira (University of Aveiro, Portugal), Graça Maria do Carmo Azevedo (University of Aveiro, Portugal), Jonas da Silva Oliveira (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal)and Rui Pedro Figueiredo Marques (University of Aveiro, Portugal)
DOI: 10.4018/978-1-4666-9803-1.ch011
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Abstract
This study is an attempt to understand the importance of the broadcasting of information about the financial health of local governments. For this, a sample comprising the 110 most important Spanish cities has been used, for the period 2008–2010. Results show that transparency about local governments' actions improves their financial condition. If citizens know this information, the uncertainty over how the resources are used by leaders decreases, encouraging them to carry out efficient governance.
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