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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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Bibliografski detalji
Izdano u:Revista de Contabilidad
Glavni autori: Sónia Paula S. Nogueira, Susana Margarida F. Jorge
Format: Artigo
Jezik:Inglês
Izdano: Asociación Española de Profesores Universitarios de Contabilidad 2016
Teme:
Online pristup:https://www.redalyc.org/articulo.oa?id=359746540007
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