公私伙伴关系中的信息披露与透明度:葡萄牙与英国的比较研究

IF 4.6 Q1 BUSINESS, FINANCE
Luís Cracel Viana, J. Moreira, Paulo Alves
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引用次数: 0

摘要

摘要本文研究了政府公私合作(ppp)政治问责的合并年度报告中财务和非财务信息披露的充分性。比较研究的经验证据表明,英国和葡萄牙都不符合议会的信息需求,因为缺少一些被认为是政治问责关系运作所必需的披露。此外,在葡萄牙的情况下,主权债务危机期间与金融救助相关的资源依赖和强制性制度压力证明了增加披露水平的合理性。这些证据还表明,应为公私伙伴关系采购后阶段设计一个全面的外部报告框架。研究结果通过关注具体交易,提出了有关公共部门会计比较研究的新证据,并可能对决策者在设计必要的披露方面产生重要影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Disclosure of Information and Transparency in Public-private Partnerships: a Comparative Study Between Portugal and the UK
ABSTRACT This paper studies the adequacy of financial and non-financial disclosures in the government’s consolidated annual report for political accountability of public-private partnerships (PPPs). The empirical evidence from the comparative study shows that neither the UK nor Portugal complies with the information needs of the parliament because several disclosures deemed necessary for the functioning of the political accountability relationship are missing. Furthermore, in the case of Portugal, resource dependence and coercive institutional pressures related to the financial bailout during the sovereign debt crisis justify the increase in the level of disclosures. Such evidence also suggests that a comprehensive external reporting framework for PPPs in their post-procurement phase should be devised. The results present novel evidence concerning public sector accounting comparative studies by focusing on specific transactions and may have important implications for policymakers regarding the design of the disclosures deemed necessary.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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