FINANCIAL INFORMATION USE IN PARLIAMENTARY DEBATES IN A CHANGING CONTEXT Susana Jorge

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Uploaded by Susana Jorge     Uploaded date: May 09, 2023    
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Publication date
April 29, 2023
Paper language
Abstract
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.
Preferred Citation
Jorge, S., Nogueira, S. & Jesus, M.A. FINANCIAL INFORMATION USE IN PARLIAMENTARY DEBATES IN A CHANGING CONTEXT. Public Organiz Rev (2023). https://doi.org/10.1007/s11115-023-00709-1
Keywords
Politicians, Accounting information, Intentions of use, Content analysis, Sentiment analysis
Category
  • Financial accounting
  • Other
Type of Paper
Published paper

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