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The usefulness of financial reporting for internal decision-making in portugues...
Nogueira, Sónia P.; Jorge, Susana M.; Cervera, Mercedes O.The purpose of this paper is to analyse the perception of internal users regarding the usefulness of municipal financial reporting in the context of decision-making in Portuguese Local Administration. This research is quantitative and positive, based on a cross-section analysis through online application of a questionnaire to decision-makers (politicians and technicians) of the 308 Portuguese municipalities. Th...
Estudo do endividamento da administração local portuguesa: evidência empírica u...
Ribeiro, Nuno A.; Jorge, Susana; Cervera, MercedesO objetivo desta investigação é identificar, tendo como base o período de 2004 a 2009, os fatores determinantes do endividamento dos municípios portugueses, tentando perceber quais o influenciam e de que forma. São estudados fatores institucionais, políticos, fiscais e económico ‑financeiros. Utiliza ‑se a metodologia de tratamento de dados em painel aplicada aos municípios da região de Lisboa. Esta metodologia...
A utilidade do reporte financeiro para as tomadas de decisão internas nos munic...
Nogueira, Sónia P.; Jorge, Susana Margarida F.; Cervera, Mercedes OliverThe aim of this study is to analyse the perceptions of internal users regarding the usefulness of financial reporting in the context of decision-making of Portuguese Local Administration. To do this, a survey questionnaire to all municipalities' decision-makers (both technical and political) was carried out. The main findings suggest that usefulness of municipalities' financial reporting, in its current form an...
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