Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal
Factores explicativos de la utilidad del informe financiero para la toma de decisiones: evidencia del gobierno local en Portugal
a Affiliated Researcher at CICP (Research Centre in Political Science), Department of Juridical and Business Sciences, EsACT, Polytechnic Institute of Bragança, St João Maria Sarmento Pimentel – Apt. 128, 5370-326 Mirandela, Portugal
b Affiliated Researcher at CICP (Research Centre in Political Science), Faculty of Economics, University of Coimbra, Av. Dias da Silva, 165, 3004-512 Coimbra, Portugal
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| 2024 July | 9 | 2 | 11 |
| 2024 June | 33 | 1 | 34 |
| 2024 May | 22 | 1 | 23 |
| 2024 April | 12 | 5 | 17 |
| 2024 March | 30 | 6 | 36 |
| 2024 February | 13 | 9 | 22 |
| 2024 January | 27 | 5 | 32 |
| 2023 December | 30 | 18 | 48 |
| 2023 November | 33 | 6 | 39 |
| 2023 October | 38 | 12 | 50 |
| 2023 September | 22 | 6 | 28 |
| 2023 August | 22 | 6 | 28 |
| 2023 July | 15 | 7 | 22 |
| 2023 June | 13 | 5 | 18 |
| 2023 May | 18 | 15 | 33 |
| 2023 April | 11 | 8 | 19 |
| 2023 March | 17 | 10 | 27 |
| 2023 February | 15 | 3 | 18 |
| 2023 January | 17 | 5 | 22 |
| 2022 December | 9 | 3 | 12 |
| 2022 November | 30 | 5 | 35 |
| 2022 October | 23 | 11 | 34 |
| 2022 September | 14 | 11 | 25 |
| 2022 August | 27 | 12 | 39 |
| 2022 July | 22 | 6 | 28 |
| 2022 June | 20 | 10 | 30 |
| 2022 May | 17 | 8 | 25 |
| 2022 April | 11 | 13 | 24 |
| 2022 March | 18 | 11 | 29 |
| 2022 February | 5 | 12 | 17 |
| 2022 January | 5 | 15 | 20 |
| 2021 December | 14 | 8 | 22 |
| 2021 November | 12 | 11 | 23 |
| 2021 October | 32 | 13 | 45 |
| 2021 September | 17 | 8 | 25 |
| 2021 August | 11 | 11 | 22 |
| 2021 July | 13 | 14 | 27 |
| 2021 June | 12 | 6 | 18 |
| 2021 May | 15 | 4 | 19 |
| 2021 April | 34 | 28 | 62 |
| 2021 March | 20 | 9 | 29 |
| 2021 February | 15 | 7 | 22 |
| 2021 January | 27 | 12 | 39 |
| 2020 December | 33 | 11 | 44 |
| 2020 November | 18 | 8 | 26 |
| 2020 October | 26 | 9 | 35 |
| 2020 September | 14 | 10 | 24 |
| 2020 August | 23 | 6 | 29 |
| 2020 July | 25 | 8 | 33 |
| 2020 June | 18 | 7 | 25 |
| 2020 May | 16 | 5 | 21 |
| 2020 April | 12 | 2 | 14 |
| 2020 March | 30 | 5 | 35 |
| 2020 February | 14 | 11 | 25 |
| 2020 January | 14 | 6 | 20 |
| 2019 December | 12 | 9 | 21 |
| 2019 November | 15 | 10 | 25 |
| 2019 October | 15 | 14 | 29 |
| 2019 September | 26 | 9 | 35 |
| 2019 August | 18 | 3 | 21 |
| 2019 July | 26 | 6 | 32 |
| 2019 June | 32 | 36 | 68 |
| 2019 May | 53 | 33 | 86 |
| 2019 April | 31 | 9 | 40 |
| 2019 March | 14 | 6 | 20 |
| 2019 February | 16 | 9 | 25 |
| 2019 January | 15 | 8 | 23 |
| 2018 December | 11 | 6 | 17 |
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| 2018 June | 26 | 0 | 26 |
| 2018 May | 9 | 3 | 12 |
| 2018 April | 8 | 0 | 8 |
| 2018 March | 4 | 0 | 4 |
| 2018 February | 3 | 0 | 3 |
| 2018 January | 3 | 0 | 3 |
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| 2017 October | 9 | 7 | 16 |
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| 2017 July | 15 | 2 | 17 |
| 2017 June | 22 | 27 | 49 |
| 2017 May | 28 | 7 | 35 |
| 2017 April | 19 | 15 | 34 |
| 2017 March | 13 | 24 | 37 |
| 2017 February | 17 | 6 | 23 |
| 2017 January | 10 | 1 | 11 |
| 2016 December | 21 | 4 | 25 |
| 2016 November | 24 | 11 | 35 |
| 2016 October | 43 | 7 | 50 |
| 2016 September | 41 | 14 | 55 |
| 2016 August | 37 | 7 | 44 |
| 2016 July | 56 | 7 | 63 |
| 2016 June | 14 | 6 | 20 |
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