000102177 001__ 102177
000102177 005__ 20230519145442.0
000102177 0247_ $$2doi$$a10.3390/su13052437
000102177 0248_ $$2sideral$$a124131
000102177 037__ $$aART-2021-124131
000102177 041__ $$aeng
000102177 100__ $$0(orcid)0000-0003-4623-1448$$aGarcia-Lacalle, Javier$$uUniversidad de Zaragoza
000102177 245__ $$aFinancial reporting quality and online disclosure practices in spanish governmental agencies
000102177 260__ $$c2021
000102177 5060_ $$aAccess copy available to the general public$$fUnrestricted
000102177 5203_ $$aGood governance in the public sector implies high accountability levels. Accountability is a multidimensional concept that includes the quantity and reliability of disclosures as well as rendering accounts to the citizenry. Nowadays, good governance, accountability, and financial performance are key for the long-term sustainability of autonomous public sector organizations. The objective of this paper is to study how key governance features relate to the quantity and quality of the information disclosed. In particular, how the governing body, financial performance and organizational features relate to online transparency and financial reporting quality, as well as how these two accountability dimensions are related. To fulfill this objective, we have used the Structural Equation Modeling, Partial Least Squares (PLS-SEM) approach. The focus of our analyses is on Spanish central government agencies. The size of, and a greater presence of independent members in, the governing body are explanatory factors behind the quality of the financial reports. Our findings also show that the quality of the financial information is also affected by the pressure that Eurostat requirements-deficit limits-puts on public sector entities, which leads to the use of smoothing practices. Online disclosure practices are not explained by the features of the governing body, but by the size of the agencies and their financial results. The better the financial reporting quality, the higher the online disclosure levels.
000102177 536__ $$9nfo:eu-repo/grantAgreement/ES/DGA-FEDER/S56-20R
000102177 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/
000102177 590__ $$a3.889$$b2021
000102177 592__ $$a0.664$$b2021
000102177 594__ $$a5.0$$b2021
000102177 591__ $$aENVIRONMENTAL STUDIES$$b57 / 128 = 0.445$$c2021$$dQ2$$eT2
000102177 593__ $$aEnergy Engineering and Power Technology$$c2021$$dQ1
000102177 591__ $$aENVIRONMENTAL SCIENCES$$b133 / 279 = 0.477$$c2021$$dQ2$$eT2
000102177 593__ $$aRenewable Energy, Sustainability and the Environment$$c2021$$dQ1
000102177 591__ $$aGREEN & SUSTAINABLE SCIENCE & TECHNOLOGY$$b35 / 47 = 0.745$$c2021$$dQ3$$eT3
000102177 593__ $$aManagement, Monitoring, Policy and Law$$c2021$$dQ1
000102177 591__ $$aGREEN & SUSTAINABLE SCIENCE & TECHNOLOGY$$b7 / 9 = 0.778$$c2021$$dQ4$$eT3
000102177 593__ $$aGeography, Planning and Development$$c2021$$dQ1
000102177 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000102177 700__ $$0(orcid)0000-0002-4660-6089$$aTorres, Lourdes$$uUniversidad de Zaragoza
000102177 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000102177 773__ $$g13, 5 (2021), 2437 [21 pp.]$$pSustainability (Basel)$$tSustainability (Switzerland)$$x2071-1050
000102177 8564_ $$s3970577$$uhttps://zaguan.unizar.es/record/102177/files/texto_completo.pdf$$yVersión publicada
000102177 8564_ $$s2732069$$uhttps://zaguan.unizar.es/record/102177/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000102177 909CO $$ooai:zaguan.unizar.es:102177$$particulos$$pdriver
000102177 951__ $$a2023-05-18-14:34:02
000102177 980__ $$aARTICLE