Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal /Factores explicativos de la utilidad del informe financiero para la toma de decisiones: evidencia del gobierno local en Portugal

This study aims to identify to what extent certain factors perceived by internal decision-makers (politicians and financial officials) influence the usefulness they consider the information presented in the financial reports of municipalities has for decision-making purposes. It follows a quantitati...

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