Variáveis sociodemográficas (população, idade, gênero, densidade demográfica, urbanização). |
Norris, Fletcher e Holden (2001)NORRIS, D.; FLETCHER, P. ; HOLDEN, S. Is your local government plugged in? Highlights of electronic government survey 2000, conducted by the International City/County Management Association and Public Technology. Inc Public Management (PM), v. 83, p. 4-10, 2001.; Styles e Tennyson (2007)STYLES, A. K.; TENNYSON, M. The accessibility of financial reporting of U.S. municipalities on the internet. Journal of Public Budgeting, Accounting and Financial Management, v. 19, n. 1, p. 56-92, 2007.; Serrano-Cinca, Rueda-Tomás e Portillo-Tarragona (2009)SERRANO-CINCA, C.; RUEDA-TOMÁS, M.; PORTILLO-TARRAGONA, P. Factors influencing e-disclosure in local public administrations. Environment and Planning C: Government and Policy, v. 27, n. 2, p. 355-378, 2009.; Piotrowski e Bertelli (2010)PIOTROWSKI, S.; BERTELLI, A. M. Measuring municipal transparency. In: MEETING OF THE SOUTHERN POLITICAL SCIENCE ASSOCIATION, 2010, Geórgia. Anais... Atlanta, Georgia: 2010. Disponível em: <http://citation.allacademic.com/meta/p396040_index.html>. Acesso em: 2 fev. 2014. http://citation.allacademic.com/meta/p39...
; Polo-Otero (2011)POLO-OTERO, J. Analysis of fiscal transparency determinants for catalan municipalities. Revista de Economia del Caribe, v. 8, p. 133-166, 2011.; Jorge e Sá (2011)JORGE, S.; SÁ, P. Local government financial transparency in Portugal and Italy: a comparative exploratory study on its determinants. 13th Biennial CIGAR…, v. 4, p. 1-24, 2011.; Cassell e Mullaly (2012)CASSELL, M. K.; MULLALY, S. When smaller governments open the window: a study of web site creation, adoption, and presence among smaller local governments in Northeast Ohio. State and Local Government Review, v. 44, n. 2, p. 91-100, 21 maio 2012.; Sol (2013)SOL, D. A. del. The institutional, economic and social determinants of local government transparency. Journal of Economic Policy Reform, v. 16, n. 1, p. 90-107, mar. 2013.. |
Variáveis socioeconômicas (renda, educação, saúde, emprego). |
Norris, Fletcher e Holden (2001)NORRIS, D.; FLETCHER, P. ; HOLDEN, S. Is your local government plugged in? Highlights of electronic government survey 2000, conducted by the International City/County Management Association and Public Technology. Inc Public Management (PM), v. 83, p. 4-10, 2001.; Styles e Tennyson (2007)STYLES, A. K.; TENNYSON, M. The accessibility of financial reporting of U.S. municipalities on the internet. Journal of Public Budgeting, Accounting and Financial Management, v. 19, n. 1, p. 56-92, 2007.; Serrano-Cinca, Rueda-Tomás e Portillo-Tarragona (2009)SERRANO-CINCA, C.; RUEDA-TOMÁS, M.; PORTILLO-TARRAGONA, P. Factors influencing e-disclosure in local public administrations. Environment and Planning C: Government and Policy, v. 27, n. 2, p. 355-378, 2009.; Siau e Long (2009)SIAU, K.; LONG, Y. Factors impacting e-government development. Journal of Computer Information Systems, v. 50, n. 1, p. 98-107, 2009.; Piotrowski e Bertelli (2010)PIOTROWSKI, S.; BERTELLI, A. M. Measuring municipal transparency. In: MEETING OF THE SOUTHERN POLITICAL SCIENCE ASSOCIATION, 2010, Geórgia. Anais... Atlanta, Georgia: 2010. Disponível em: <http://citation.allacademic.com/meta/p396040_index.html>. Acesso em: 2 fev. 2014. http://citation.allacademic.com/meta/p39...
; Jorge e Sá (2011)JORGE, S.; SÁ, P. Local government financial transparency in Portugal and Italy: a comparative exploratory study on its determinants. 13th Biennial CIGAR…, v. 4, p. 1-24, 2011.; Cassell e Mullaly (2012)CASSELL, M. K.; MULLALY, S. When smaller governments open the window: a study of web site creation, adoption, and presence among smaller local governments in Northeast Ohio. State and Local Government Review, v. 44, n. 2, p. 91-100, 21 maio 2012.; Ribeiro e Zuccolotto (2014)RIBEIRO, C. P. D. P.; ZUCCOLOTTO, R. The hidden face of Leviathan: fiscal transparency in brazilian municipalities and its socioeconomic determinants and tax. Enfoque: Reflexão Contábil, v. 33, n. 1, p. 37-52, jan. 2014.. |
Variáveis fiscais (receita, deficit, superávit, endividamento). |
Alt, Lassen e Rose (2006)ALT, J. E.; LASSEN, D. D.; ROSE, S. The causes of fiscal transparency: evidence from the U.S. states. IMF Staff Papers, v. 53, p. 30-57, 2006.; Cruz et al. (2012)CRUZ, C. F. et al. Transparência da gestão pública municipal: um estudo a partir dos portais eletrônicos dos maiores municípios brasileiros. Revista de Administração Pública, v. 46, n. 1, p. 153-176, fev. 2012.; Ribeiro e Zuccolotto (2014)RIBEIRO, C. P. D. P.; ZUCCOLOTTO, R. The hidden face of Leviathan: fiscal transparency in brazilian municipalities and its socioeconomic determinants and tax. Enfoque: Reflexão Contábil, v. 33, n. 1, p. 37-52, jan. 2014.; Zuccolotto e Teixeira (2014)ZUCCOLOTTO, R.; TEIXEIRA, M. A. C. The causes of fiscal transparency: evidence in the Brazilian states. Revista Contabilidade & Finanças, v. 25, p. 242-254, 2014.. |
Variáveis políticas (competição política e partidos políticos, abstenções, ideologia). |
Alt, Lassen e Rose (2006)ALT, J. E.; LASSEN, D. D.; ROSE, S. The causes of fiscal transparency: evidence from the U.S. states. IMF Staff Papers, v. 53, p. 30-57, 2006.; Serrano-Cinca, Rueda-Tomás e Portillo-Tarragona (2009)SERRANO-CINCA, C.; RUEDA-TOMÁS, M.; PORTILLO-TARRAGONA, P. Factors influencing e-disclosure in local public administrations. Environment and Planning C: Government and Policy, v. 27, n. 2, p. 355-378, 2009.; Siau e Long (2009)SIAU, K.; LONG, Y. Factors impacting e-government development. Journal of Computer Information Systems, v. 50, n. 1, p. 98-107, 2009.; Piotrowski e Bertelli (2010)PIOTROWSKI, S.; BERTELLI, A. M. Measuring municipal transparency. In: MEETING OF THE SOUTHERN POLITICAL SCIENCE ASSOCIATION, 2010, Geórgia. Anais... Atlanta, Georgia: 2010. Disponível em: <http://citation.allacademic.com/meta/p396040_index.html>. Acesso em: 2 fev. 2014. http://citation.allacademic.com/meta/p39...
; Jorge e Sá (2011)JORGE, S.; SÁ, P. Local government financial transparency in Portugal and Italy: a comparative exploratory study on its determinants. 13th Biennial CIGAR…, v. 4, p. 1-24, 2011.; Sol (2013)SOL, D. A. del. The institutional, economic and social determinants of local government transparency. Journal of Economic Policy Reform, v. 16, n. 1, p. 90-107, mar. 2013.; Zuccolotto e Teixeira (2014)ZUCCOLOTTO, R.; TEIXEIRA, M. A. C. The causes of fiscal transparency: evidence in the Brazilian states. Revista Contabilidade & Finanças, v. 25, p. 242-254, 2014.. |