Transparency in governments: a meta-analytic review of incentives for digital versus hard-copy public financial disclosures

L Alcaide Muñoz… - … American Review of …, 2017 - journals.sagepub.com
Prior research has indicated that information transparency in governments depends on
institutional and environmental factors. Nonetheless, previous studies show heterogeneity in …

Budget transparency and financial sustainability

B Cuadrado-Ballesteros, M Bisogno - Journal of Public Budgeting …, 2022 - emerald.com
Purpose This study investigates the transparency of budgets by examining its relationship
with financial sustainability, which is a central area of research in the public-sector context …

Measuring the financial sustainability and its influential factors in local governments

A Navarro-Galera, MP Rodríguez-Bolívar… - Applied …, 2016 - Taylor & Francis
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 …

What is known and what should be known about factors affecting financial sustainability in the public sector: A literature review

S Gardini, G Grossi - Financial sustainability and intergenerational …, 2018 - igi-global.com
The international literature suggests that the causes of weak financial sustainability of public
organizations depend on both external and internal conditions. Whereas the external …

Analysing the accounting measurement of financial sustainability in local governments through political factors

MP Rodríguez Bolívar, A Navarro Galera… - Accounting, Auditing & …, 2018 - emerald.com
Purpose The purpose of this paper is to obtain new knowledge about the accounting
measurement of financial sustainability in local governments, by studying the influence of …

Motivation and learning strategies in accounting: Are there differences in English as a medium of instruction (EMI) versus non-EMI students? Motivación y estrategias …

MJR Menéndez, EU Grande, PL Sánchez… - Revista de …, 2018 - revistas.um.es
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 …

Budgetary solvency of Italian local governments: an assessment

M Bisogno, B Cuadrado-Ballesteros… - International Journal of …, 2019 - emerald.com
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 …

Financial sustainability of local governments in the eyes of Finnish local politicians

LM Sinervo - Sustainability, 2020 - mdpi.com
Local government aims for financial sustainability in ensuring the wellbeing of citizens at the
expense of their tax incomes. As members of local councils, local politicians are the highest …

Analyzing forces to the financial contribution of local governments to sustainable development

MP Rodriguez Bolivar, A Navarro Galera… - Sustainability, 2016 - mdpi.com
In many countries, the economic crisis brought high volumes of deficit and debt in public
entities, which jeopardized the ability of governments to continue providing public services …

The influence of transparency on budget forecast deviations in municipal governments

AM Ríos, MD Guillamón, B Benito… - Journal of …, 2018 - Wiley Online Library
This paper analyzes the impact of transparency on fiscal performance. Our sample
considers the 100 largest Spanish municipalities for the years 2008, 2009, 2010, 2012, and …