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The Annual Report as a Tool for Financial Disclosure in Local Governments
Beginning of article
This paper analyses the role conferred to the communication of financial information in local governments. An effective disclosure of this information would satisfy the demands posed by many segments of society. We first examine the objectives that information disclosure pursues and its main addresses. Then, we describe the annual report as one of the main communication tools towards the achievement of those objectives. The analysis of current practices suggests a series of recommendations that Spanish local governments could implement in the elaboration and diffusion of the annual report. The development of these guidelines constitute the central goal of this paper
Introduction …
