Fatores explicativos à tempestividade das informações contábeis em municípios de Minas Gerais

The objective of this study is to analyze the relationship between explanatory factors and the timeliness of accounting information in municipalities in Minas Gerais. As a methodological procedure, a multinomial logit model for panel data was employed, comprising 853 municipalities in the state of Minas Gerais from 2015 to 2019. The results indicate that the variables that most influence timeliness are the use of digital technologies in management activities, expenditure on socioeconomic development, net current revenue, tax effort, investment volume, and personnel expenditure. Furthermore, the study found an increase in the number of timely municipalities over the period analyzed. This research contributes to public management by identifying variables that lead to greater timeliness in municipalities and that should be emphasized by public administrators in order to achieve more timely accounting information.