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 (politi- cians and financial oficials) influence the usefulness they consider the information presented in the financial reports of municipalities has for decision-making purposes. It follows a quantitat...
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| Publicado no: | Revista de Contabilidad |
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| Principais autores: | , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Asociación Española de Profesores Universitarios de Contabilidad
2016
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| Assuntos: | |
| Acesso em linha: | https://www.redalyc.org/articulo.oa?id=359746540007 |
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