Purpose The purpose of this paper is to identify the contextual factors affecting infrastructure reporting by New Zealand local authorities. Design/methodology/approach The paper includes a survey and interview of Annual Report Recipients (ARRs) and Infrastructure Information Preparers (IIPs),...

Purpose: This paper aims to investigate whether the amount of local governments’ debt can be predicted by the level of political competition. Design/methodology/approach: The study uses the artificial neural network (ANN) to test whether ANN can “learn” from the observed data and make...