摘要：The disclosure of information is mandatory under Brazilian law, and the government must provide easily accessible information to the population. In the hierarchy of government, local government is in the closest proximity to the citizens. The legislative chamber of the local government makes up the largest group of representatives elected by the people. Thus, it is essential for the local legislature to pioneer information disclosure. Based on prior disclosure theory research, this article aims to investigate voluntary disclosure among the legislatures of Brazilian city councils, using information available on their official websites. A unique research instrument was developed for the purpose of this study and validated through the Classical Test Theory. We found that a lack of transparency in legislative activities and publicity of government involvement can result in lower levels of voluntary disclosure. Among all the regions of Brazil, the Southeast area had the highest voluntary disclosure, followed by the South, Midwest, Northeast, and North. The results justify the recent social movements among the Brazilian people demanding higher levels of transparency, accountability and disclosure of public administration activities.
关键词：disclosure theory;voluntary disclosure;local legislative government
