Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 14, 2021 erstellt
Beschreibung:
This empirical research sheds light on the internal mechanism of government fiscal transparency, media coverage, and the efficiency fiscal expenditures on science & technology (FESTs). Research findings show that fiscal transparency and media coverage have a significant positive effect on the efficiency of FESTs. Moreover, media coverage has a partial mediatory effect on the relationship between fiscal transparency and fiscal expenditures on science & technology. To improve the efficiency of FESTs, government departments should formulate reasonable regulations on the disclosure of government fiscal information and invite the media to act as an external supervisor in order to strengthen fiscal transparency. We suggest the implications can be used for academic, policy, and practice-driven research and practice