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Financial information use in parliamentary debates in a changing context

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Abstract(s)

Applying quantitative and qualitative content and sentiment analysis, this study investigates the use of financial information by politicians in the Portuguese parliament, in a changing context. There is clear preference for Budgetary Information. A change in the political majority in Parliament and an improvement in the country’s economic and financial situation affect the intensity and intentions of using financial information by politicians – the use with positive sentiments of those government-related, to legitimize their policies, and with negative sentiments when they pass to the opposition, using it as ammunition or to divert attention from measures implemented when they were in power.

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Politicians Accounting information Intentions of use Content analysis Sentiment analysis

Citation

Jorge, Susana M., Nogueira, Sónia P.; Jesus, Maria Antónia (2023). Financial information use in parliamentary debates in a changing context. Public Organization Review. ISSN 1566-7170. p. 1-28

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