Since the outbreak of the international economic crisis in 2008, governments' fiscal policies have been strongly influenced by high levels of public debt and default. Studies of the …
En este estudio se analiza el impacto de la mujer en la gestión del riesgo financiero de los gobiernos locales (LGs), a través de variables políticas y demográficas. Se realiza un …
X Li, X Ge, W Fan, H Zheng - Sustainability, 2021 - mdpi.com
Scholars have proposed a series of methods, such as “sustainability of local government debt”, to measure local government debt risks. However, these methods have caused a lot of …
J Olmo, I Brusca - Revista de Contabilidad-Spanish Accounting …, 2021 - revistas.um.es
Las medidas implantadas para mejorar la liquidez de los municipios españoles y el principio de sostenibilidad de la deuda comercial ponen de manifiesto la importancia de …
LM Sinervo, P Haapala - Journal of Public Budgeting, Accounting & …, 2019 - emerald.com
Purpose The highest decision-making body in a municipality is the council, whose members are elected every fourth year. Therefore, local politicians are in the key position in using …
MT Balaguer-Coll… - International Public …, 2021 - Taylor & Francis
The main objective of this article is to analyze whether the gender of the mayor and the municipal council members affects compliance with the principles of budgetary stability and …
MD Guillamón, AM Ríos… - … International Studies in …, 2024 - academic.oup.com
In recent years, public sector research has developed a line related to women's participation in government and its effect on public finances. In this vein, this article attempts to empirically …
Studies have shown that political variables can influence the volume of government debt and have recommended investigating the joint effects of diverse factors on the risk of local …
The policies implemented to improve the liquidity of Spanish municipalities and the introduction of the commercial debt sustainability principle reveal the importance of …