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- Title
CHARACTERÍSTICAS EXPLICATIVAS DO NÍVEL DE DISCLOSURE VOLUNTÁRIO DE MUNICÍPIOS DO ESTADO DE MINAS GERAIS.
- Authors
Avelino, Bruna Camargos; Alves da Cunha, Jacqueline Veneroso; Franco de Lima, Gerlando Augusto Sampaio; Colauto, Romualdo Douglas
- Abstract
This research aims to identify the characteristics that explain the voluntary disclosure level of Minas Gerais municipalities in their homepages, whose level is represented by the Municipal Voluntary Disclosure Index (M-VDI). The analyzed characteristics of public entities were the city manager gender, political party affiliation, educational level of the municipal manager, Gross Domestic Product (GDP) per capita, budgetary revenue, population, resources transfers from the Union to Municipalities, Municipal Human Development Index (M-HDI), literacy rate, Firjan (Industries Federation of Rio de Janeiro State) Index of Municipal Development (FIMD), Firjan Index of Fiscal Management (FIFM), and participation in the Federal Resources Surveillance Program from public sweepstakes. The research sample was composed by 130 municipalities - 65 municipalities were considered small size and 65 medium and large sizes. Empirical evidences pointed that the municipalities in the sample, in genera,l had low levels of voluntary information disclosure, showing that they are enjoying only in a limited way the benefits arising from a greater information disclosure. Results from the regression analysis have identified that, for the analyzed municipalities, the size of the public entity can be considered an explanatory characteristic of voluntary disclosure level. Additionally, the FIMD can even be considered an explanatory factor for the level of voluntary information disclosure, beyond the fact that the city's manager is affiliated to political parties, named Partido dos Trabalhadores (PT - Workers Party), Partido do Movimento Democrático Brasileiro (PMDB - Brazilian Democratic Movement Party), or Partido da República (PR - Republic Party) to detriment of the others. These findings provided evidence that indicators of socioeconomic nature exert higher influence on voluntary disclosure level than other explanatory variables listed in this study.
- Publication
RACE- Revista de Administraçâo, Contabilidade e Economia, 2014, Vol 13, Issue 2, p571
- ISSN
2179-4936
- Publication type
Article