Resumo A transparência e o acesso à informação são importantes para o escrutínio público, a participação e a responsabilidade, contribuindo para a confiança dos cidadãos no governo. Para aumentar o acesso à informação pública, os governos locais têm recorrido à transparência ativa através da divulgação de informação pública nos seus websites, com acesso livre e aberto. Este estudo analisa a influência de fatores socioeconômicos e políticos na gestão das políticas públicas de transparência ativa nos municípios portugueses. O estudo utiliza a metodologia de dados de painel, que ainda não foi empregada para examinar a transparência municipal ativa em Portugal, testando empiricamente os fatores que impactam a divulgação da informação pública, valendo-se do índice de transparência como um proxy. Foram encontradas evidências empíricas em relação aos fatores políticos e socioeconômicos que influenciaram o nível de transparência municipal. Uma vez que os estudos sobre o caso português são escassos, esta pesquisa contribui para a compreensão das respostas dos municípios às pressões da sociedade por mais transparência.

Abstract Transparency and access to information are important for public scrutiny, participation and accountability, contributing to citizens’ confidence in the local government. To increase access to public information, local governments resorted to active transparency through the dissemination of public information on their websites, in a free and open manner. This study reviews the influence of socioeconomic and political factors in the management of active transparency of public policies in Portuguese municipalities. The study uses the panel data methodology, which has not yet been used to review active municipal transparency in Portugal, empirically testing the factors that influence the disclosure of public information, using the transparency index as a proxy. Empirical evidence was found regarding the political and socioeconomic factors that have influenced the level of municipal transparency. Since studies regarding Portuguese cases are scarce, this investigation contributes to the understanding of the municipalities’ responses to society’s pressures for more transparency.

Abstract In response to the growing demand from society to access public information, governments have been forced to be more transparent in the conduct of their activities. Based on the literature of information disclosure, this paper analyses factors that influenced the freedom of information in Spanish municipalities, and which explain the levels of information disclosure. For the purpose of this study, a dynamic panel System General Method of Moments (System-GMM) estimation was used to analyses data from 100 Spanish largest municipalities for the period of 2008-2014. Additionally, the sample was partitioned in two categories according to the province capital or not province capital criteria in order to find if there are interesting differences. The analysis indicates that disclosure of information about municipal management is associated with financial dependence, internet access, unemployment, electoral turnout and political rivalry. Differences found in the two categories of municipalities suggest that there may be institutional characteristics that could influence the dissemination of information. This study is a contribution to the growing body literature of information disclosure in order to understand what explains the variations of information disclosure among the municipalities.

Resumen En respuesta a la creciente demanda de la sociedad para acceder a la información pública, los gobiernos se han visto forzados a ser más transparentes en el desarrollo de sus actividades. Basado en la literatura de divulgación de información, este artículo analiza los factores que influyeron en el libre acceso a la información en los municipios españoles y que explican los niveles de divulgación de información. A los efectos de este estudio, se utilizó la estimación del Método Generalizado de Momentos (GMM) de Sistema (System-GMM) de datos de panel en un modelo dinámico para analizar los datos de 100 municipios españoles más grandes para el período 2008-2014. Además, la muestra se ha dividido en dos categorías según el criterio de si los municipios son capital de provincia o no para determinar si existen diferencias interesantes. El análisis indica que la divulgación de información sobre la gestión municipal está asociada con la dependencia financiera, el acceso a internet, el desempleo, la participación electoral y la rivalidad política. Las diferencias encontradas en las dos categorías de municipios sugieren que puede haber características institucionales que podrían influir en la divulgación de información. Este estudio es una contribución a la creciente literatura sobre divulgación de información con la finalidad de comprender qué explica las variaciones de divulgación de información entre los municipios.

Resumo A temática do desempenho acadêmico tem despertado interesse de pesquisadores, sobretudo no Brasil, onde as pesquisas são escassas acerca deste tema. De acordo com a literatura, múltiplos fatores podem estar relacionados ao desempenho e influenciá-lo, como por exemplo, os fatores socioeconômicos, de identificação, acadêmicos e ligados às IES e cursos no Brasil. Este trabalho tem como objetivo analisar os fatores que influenciam o desempenho acadêmico dos alunos dos cursos de graduação em administração pública no Brasil, conforme os resultados do Exame Nacional de Desempenho dos Estudantes (Enade) realizado em 2015, ano em que os estudantes dos cursos de administração pública foram avaliados pela primeira vez. A pesquisa de abordagem quantitativa baseia-se no uso de técnicas estatísticas de correlação bivariada e análise univariada. Constatou-se que quanto maior a renda familiar e a escolaridade dos pais melhor foi o desempenho dos estudantes dos cursos de administração pública no Enade. Outros fatores correlacionados positivamente foram: gênero masculino, etnia branca, idade abaixo da média de 32 anos e existência de financiamento (bolsa de estudos). Notou-se ainda que estudar semanalmente mais que três horas e trabalhar vinte ou mais horas semanais contribuiu para um bom desempenho. Os cursos de administração pública estarem localizados na região Sudeste e pertencerem às instituições de ensino superior privadas influenciaram positivamente no desempenho do Enade.

Abstract The theme of academic achievement has attracted the interest of researchers, especially in Brazil, where studies are scarce on this topic. According to the literature, multiple factors may be related to performance and hold an influence on it, such as socioeconomic, identification, academic, and other factors related to individual higher institutions and their courses in Brazil. This study aims to analyze the factors that influence the academic achievement of undergraduate students in public administration in Brazil, through the National Student Performance Exam (Enade) held in 2015, the year in which the students of the public administration courses were evaluated by the first time. The quantitative approach is based on the use of statistical techniques of bivariate correlation and univariate analysis. It was reported that the higher the family income and the parents’ schooling, the better the performance by public administration students in Enade. Other factors refer to male students who obtained the best results, as they are white, under 32 years old and who were funded (with a scholarship). It was also noted that the students’ who dedicated more than three weekly hours to study contributed to a good performance, added to twenty or more working hours a week. Public administration courses in the Southeast region delivered by private higher education institutions had a positive influence on Enade’s performance.

Abstract: The changes occurred in the management systems of public administration at present allow greater accountability and transparency. The purpose of this paper is twofold; firstly, study the level of transparency in the Spanish Public Administration, in particular we will focus on local governments; and, secondly, to determine those factors or variables that are affecting the levels of transparency. The methodology used to analyze the level of transparency used the transparency index of municipalities build by Transparency International in Spain as a proxy. For the treatment of the data, univariate and multivariate analyses are performed. The pressures exerted by citizens and other stakeholders are leading municipalities to become more transparent in the process of creating legitimacy before citizens and stakeholders. Those municipalities, where citizens have greater access to the Internet, have more population, fiscal pressure is heavier and are governed by left-wing parties, are more pressured to be transparent.

Resumen: Los cambios que han ocurrido en los sistemas de gestión de la Administración Pública están permitiendo una mejor divulgación de información y transparencia. El propósito de este trabajo es estudiar el nivel de transparencia en los municipios españoles y determinar aquellos factores o variables que están afectando dicho nivel. La metodología empleada utiliza como proxy el índice de transparencia (IT) de los ayuntamientos, elaborado por la organización Transparencia Internacional en España. Para el tratamiento de los datos, se lleva a cabo un análisis univariante y multivariante. Las presiones ejercidas por los ciudadanos y otros stakeholders están llevando a los municipios a ser cada vez más transparentes, para crear legitimidad ante ellos. Aquellos municipios donde los habitantes cuentan con un mayor acceso a Internet, tienen más populación, la presión fiscal es más elevada y una ideología más progresista, se encuentran con una mayor presión para ser transparentes.

Abstract Knowledge has become a key strategic resource for business success and has led companies to be concerned about managing their knowledge assets (intellectual capital). However, accounting as an information system has suffered a loss of reliability of the information provided, by showing that the market value of companies is higher than the book value shown in the balance sheets. This discrepancy has been one of the main reasons why companies voluntarily manage and disclose their intellectual capital. Relying on the agency theory and the resources and capabilities theory, this paper analyses the influence of corporate governance in the management of information intellectual capital. The methodology used was based on content analysis of annual reports using a analysis multivariate linear regression.

Resumen El conocimiento se ha convertido en un recurso estratégico clave para el éxito de los negocios y ha llevado a las empresas a preocuparse por la gestión de sus activos de conocimiento capital intelectual). No obstante, la contabilidad, como sistema de información, ha sufrido una pérdida de fiabilidad de la información suministrada, al poner en evidencia que el valor de mercado de las empresas es superior al valor contable que figura en los balances. Esta discrepancia ha sido uno de los principales motivos por los que las empresas gestionan y divulgan voluntariamente su capital intelectual. Apoyándonos en la teoría de la agencia y en la de recursos y capacidades, se analiza la influencia que ejerce el Gobierno Corporativo en la gestión de información del capital intelectual. Se utiliza como metodología el análisis de contenido de los informes anuales y se realiza un análisis multivariante de regresión lineal.

Abstract Purpose: The purpose of this paper is to identify the corporate governance characteristics of Spanish companies included in the Ibex35 stock price index that influence the voluntary information disclosure policy regarding their Intellectual Capital. Design/methodology/approach: The methodology used was content analysis of 115 annual reports from 23 Ibex35 companies over five years; this allowed for the development of an index to quantify Intellectual Capital information. Findings: Based on Agency-Stakeholders Theory postulates, the main results reveal that companies that disclose most information about their Intellectual Capital are those in which managers have greater managerial ownership, fewer independent directors, separation of functions between the chairman and the chief executive, and larger Boards of Directors. Originality/value: With this study, we contribute to agency-stakeholder theory by analyzing a non-Anglo-Saxon market (characterized by strong executive power and low protection of minority shareholders and other stakeholders), stating that certain characteristics of Corporate Governance condition the disclosure of Intellectual Capital.

Resumen Objetivo: El propósito de este trabajo es identificar aquellas características del gobierno corporativo de las empresas españolas, incluidas en el índice de cotización bursátil del Ibex35, que influyen en la política de divulgación de información voluntaria respecto de su capital intelectual. Metodologia Se utilizó el análisis de contenidos de 115 informes anuales, correspondientes a 23 empresas del Ibex35 a lo largo de cinco años, que permitió la elaboración de un índice de divulgación para cuantificar la información del capital intelectual. Resultados: Basándonos en los postulados de la Teoría de la Agencia-Stakeholders, los principales resultados revelan que las empresas que más información suministran de su capital intelectual son las que tienen un mayor control accionarial, menos consejeros independientes, separación de funciones entre el presidente y el primer directivo, y un mayor tamaño de sus consejos de administración. Contribuciones: Con este estudio, contribuimos a la teoría de la agencia-stakeholders mediante la evidencia, desde un mercado no anglosajón (caracterizado por el fuerte poder de los ejecutivos y la baja protección de los accionistas minoritarios y resto de stakeholders), de que determinadas características del gobierno corporativo condicionan la revelación del capital intelectual.

Bajo el marco de las Teorías de Recursos y Capacidades, Agencia, Señal, Legitimidad y Stakeholders, este trabajo pretende identificar aquellas características corporativas de las empresas españolas cotizadas, incluidas en el índice de cotización bursátil del IBEX 35, que influyen en la política de divulgación de información voluntaria del Capital Intelectual durante el período 2004-2008. Para ello, se seleccionaron 115 informes anuales correspondientes a las 23 empresas incluidas en el IBEX 35 durante los 5 años objeto de estudio. Mediante la metodología de “análisis de contenido” se han elaborado índices de divulgación que permite cuantificar la información del Capital Intelectual, y de sus respectivas categorías: Capital Humano, Relacional y Estructural. Para el tratamiento de los datos se llevó a cabo un análisis descriptivo de las distintas variables y un análisis multivariante de regresión logístico mediante la construcción de cuatros modelos correspondientes al Capital Intelectual, Humano, Relacional y Estructural. Los resultados revelan que las empresas que más información suministran del Capital Intelectual, Relacional y Estructural son las tienen mayor tamaño, medido éste por el número de empleados. Otra variable que parece tener cierta relevancia en el caso de suministrar más información respecto al Capital Relacional es el ratio market to book, y para el caso del Capital Humano son aquellas empresas que están más endeudadas. Además, en función del sector al que pertenecen las empresas, se demuestra que divulgan más o menos cantidad de información. Por otro lado, aunque estamos inmersos en la Sociedad del Conocimiento, se suministra poca información relativa al Capital Intelectual y a sus categorías.

This paper aims to identify the corporate characteristics of the Spanish companies included in the Ibex 35 stock market index, which influence the policy of voluntary disclosure of Intellectual Capital. The period analyzed comprised the years 2004 to 2008. The analysis was conducted from the point of view of the Theories of Resources and Capabilities Agency, Sign, Legitimacy and Stakeholders. We selected 115 annual reports for the 23 companies included in the IBEX 35. These reports contain data for 5 years. Using the methodology of "content analysis" we developed indices of disclosure. These indices quantify Intellectual Capital information, and their respective categories: Human, Relational and Structural Capital. For treatment of the data we carried out a descriptive analysis of the different variables. We also performed a multivariate logistic regression analysis by constructing four models for the Intellectual Capital and Human, Relational and Structural Capital. Our results reveal that companies that provide more information about Intellectual, Relational and Structural Capital are larger (measured by the number of employees). Another variable that has relevance in the case of providing information about the Relational Capital is the market to book ratio, and, in the case of human capital, the level of indebtedness. Furthermore, depending on the sector of activity we can say that more or less information is reported. Moreover, although we are in the Knowledge Society, companies provide little information on the Intellectual Capital and its categories.