Achieving financial sustainability is the most important strategic task of the state in a
turbulent global economic environment. The purpose of this study was to identify the …

Kinerja keuangan pemerintah daerah merupakan cerminan keberhasilan pemerintah
daerah dalam mengelola keuangan daerah. Penelitian ini bertujuan untuk mengetahui …

The economic crisis has led international organizations and previous research to point out
the need for measuring and controlling financial sustainability in governments. Based on the …

Analisis kinerja keuangan pemerintah daerah merupakan salah satu alat yang dapat
digunakan untuk mengevaluasi kinerja keuangan atas laporan keuangan pemerintah …

The international literature suggests that the causes of weak financial sustainability of public
organizations depend on both external and internal conditions. Whereas the external …

Purpose This paper explores how global pandemic crises affect the financial vulnerability of
municipalities. Design/methodology/approach This paper is developed from the relevant …

Nowadays, when many governments are currently suffering strong financial difficulties,
conduct of the public sector has become relevant. Increasing public debt and deficit has …

Purpose This study analyses the engagement of Greek municipalities in earnings
management activities through the manipulation of their accrual accounts. It aims at …

El objetivo de este trabajo es doble: en primer lugar, analizar si existen diferencias en la
motivación y las estrategias de aprendizaje entre los alumnos que estudian asignaturas de …

Purpose The purpose of this paper is to investigate budgetary solvency (BS) as a part of the
financial condition of local governments (LGs), considering that the growing demand for …