Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal
This study aims to identify to what extent certain factors perceived by internal decision-makers (politicians and financial officials) influence the usefulness they consider the information presented in the financial reports of municipalities has for decision-making purposes.It follows a quantitati...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2019-03-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/367021 |