Financial information use in parliamentary debates in a changing context

• Autor(a) principal: Jorge, Susana M.
• Data de Publicação: 2023
• Outros Autores: Nogueira, Sónia P., Jesus, Maria Antónia
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10198/28550
• topic: Politicians; Accounting information; Intentions of use; Content analysis; Sentiment analysis

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.