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Efeitos dos bens de domínio público na qualidade da informação financeiras dos municípios portugueses
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O objetivo deste estudo é compreender o efeito dos Bens de Domínio Público (BDP) sobre a Qualidade da Informação Financeira (QIF) das autarquias (municípios) em Portugal. A QIF é um assunto cada vez mais relevante, e há já diversos estudos sobre este tema no âmbito das entidades públicas, sendo que, no contexto português, ainda é pouco explorado. Assim, o presente trabalho pretende investigar o efeito dos BDP na QIF dos municípios. Com base nos dados dos municípios em Portugal, recolhidos do site do portal autárquico dos municípios, para o período entre 2019 e 2023, foi efetuada uma análise de regressão. Os resultados obtidos permitem concluir que os municípios em que os BDP têm maior relevância nas contas apresentam uma QIF superior. A evidência empírica confirma esta relação por meio da correlação negativa entre a proxy da QIF e o peso dos BDP no balanço demonstrando que, à medida que aumenta o peso dos BDP no balanço, os desvios discricionários diminuem, refletindo maior transparência. Assim, os números demonstram que os municípios que valorizam e registam adequadamente os BDP apresentam demonstrações financeiras mais transparentes e fiáveis, fortalecendo a prestação de contas e a confiança dos cidadãos e das entidades fiscalizadoras. Contudo, verifica-se que nos anos em que há eleições, a QIF é menor do que nos restantes anos.
The objective of this study is to understand the effect of Public Domain Assets (PDA) on the Quality of Financial Information (QFI) of local authorities (Municipalities) in Portugal. QFI is an increasingly relevant, issue and there are already several studies on this topic in the context of public entities, although in the Portuguese context it is still relatively unexplored. Thus, this study aims to investigate the effect of PDA on the QFI of municipalities. Based on data from municipalities in Portugal, collected from the municipal portal website for the period between 2019 to 2023, a regression analysis was performed. The results obtained allow us to conclude that municipalities where PPAs are more relevant in the accounts have a higher QFI. Empirical evidence confirms this relationship through the negative correlation between the QIF proxy and the weight of BDPs in the balance sheet, demonstrating that as the weight of BDPs in the balance sheet increases, discretionary deviations decrease, reflecting greater transparency. Thus, the figures show that municipalities that value and record BDPs appropriately have more transparent and reliable financial statements, strengthening accountability and the trust of citizens and supervisory bodies. However, it appears that in election years, the QIF is lower than in other years.
The objective of this study is to understand the effect of Public Domain Assets (PDA) on the Quality of Financial Information (QFI) of local authorities (Municipalities) in Portugal. QFI is an increasingly relevant, issue and there are already several studies on this topic in the context of public entities, although in the Portuguese context it is still relatively unexplored. Thus, this study aims to investigate the effect of PDA on the QFI of municipalities. Based on data from municipalities in Portugal, collected from the municipal portal website for the period between 2019 to 2023, a regression analysis was performed. The results obtained allow us to conclude that municipalities where PPAs are more relevant in the accounts have a higher QFI. Empirical evidence confirms this relationship through the negative correlation between the QIF proxy and the weight of BDPs in the balance sheet, demonstrating that as the weight of BDPs in the balance sheet increases, discretionary deviations decrease, reflecting greater transparency. Thus, the figures show that municipalities that value and record BDPs appropriately have more transparent and reliable financial statements, strengthening accountability and the trust of citizens and supervisory bodies. However, it appears that in election years, the QIF is lower than in other years.
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Bens de domínio público Qualidade da informação financeira Municípios