The Popular Financial Reporting between Theory and Evidence

摘要: The main international accounting associations have identified Popular Financial Reporting (PFR) as a decision-making tool to increase accountability and transparency possible decision lever coherent with the New Public Governance theory. study has focused its attention on features contents of PFR in literature present through analysis 193 PFRs municipalities presented at Awards Program 2017. presence absence some characteristics confirms that reality does not reflect theoretical request, moreover statistical analyzes carried out confirm various hypotheses related but reject others such criterion document length. correlation between socio-economic population groupings each PFR. relationship length level education, percentage non-native English-speaking residents number appaerance features. To 23 observable criteria, additional ones are added which, based logic empirical evidence, will be studied assess their impact terms accessibility.