This research seeks to explain the fiscal transparency practices of individual U.S. counties by examining the extent of information shared with constituents via county government Web sites. This study evaluates a random sample of 400 U.S. counties, where 19 percent of those represented have populations of 100,000 or more residents, matching the same ratio of counties with populations of 100,000 or more residents nationally. We create a four-level categorical dependent variable measuring fiscal transparency and use a generalized ordered logit analysis with eight independent variables to explain the extent of fiscal transparency among the sample.

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