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Informative Transparency on Entrepreneurship by Spanish Local Governments

Author

Listed:
  • Maria Pache Durán

    (Department of Finance and Accounting, Faculty of Business, Finance and Tourism, University of Extremadura, Avenida de la Universidad, 10071 Cáceres, Spain)

  • María Teresa Nevado Gil

    (Department of Finance and Accounting, Faculty of Business, Finance and Tourism, University of Extremadura, Avenida de la Universidad, 10071 Cáceres, Spain)

  • Triana Arias Abelaira

    (Department of Finance and Accounting, Faculty of Business, Finance and Tourism, University of Extremadura, Avenida de la Universidad, 10071 Cáceres, Spain)

  • Ángel Sabino Mirón Sanguino

    (Department of Finance and Accounting, Faculty of Business, Finance and Tourism, University of Extremadura, Avenida de la Universidad, 10071 Cáceres, Spain)

Abstract

In recent decades, city councils have become a powerful tool used to “motivate” entrepreneurship. Through a content analysis of the webpages of 50 Spanish city councils corresponding to the period 2015–2019, the evolution of the degree of disclosure of information on entrepreneurship has been analysed. A series of population, economic and political explanatory factors have researched the disclosure of this type of information in two ways. First, a cluster analysis was carried out based on a previously calculated disclosure index. Second, an analysis of variance was performed to verify the existence of an association between the proposed determining factors. The results show that the information disclosed on entrepreneurship by municipalities is related to the size of the population, municipal debt, institutional capacity, the unemployed population and political competition.

Suggested Citation

  • Maria Pache Durán & María Teresa Nevado Gil & Triana Arias Abelaira & Ángel Sabino Mirón Sanguino, 2024. "Informative Transparency on Entrepreneurship by Spanish Local Governments," Sustainability, MDPI, vol. 16(6), pages 1-15, March.
    • Handle: RePEc:gam:jsusta:v:16:y:2024:i:6:p:2314-:d:1355028
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    References listed on IDEAS

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