首页|Why donors give during emergencies-An institutional analysis on government transparency
Why donors give during emergencies-An institutional analysis on government transparency
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NETL
NSTL
Wiley
This study employs an institutional approach to examine and explain donor-giving to a government during emergencies. Using data from 120 countries during Covid-19 and other sources, we tested a process transparency explanation against a per- formance transparency perspective. We find that a donor's decision to give to a government during emergencies is likely influenced by the availability and quality of process-oriented fiscal information, not past performance or impact information of the government. This result indicates that it is important for governments, espe- cially those without proper transparency institutions and practice, to establish reporting measures in process-oriented information such as revenue sources, spending directions, and debt levels during emergencies. These insights have sig- nificant theoretical and policy implications for countries, especially developing countries, to develop government transparency.