Does the Average Payment Period Play a Relevant Role in Explaining the Portuguese Municipalities' Financial Distress?

PG Dos Santos, F Albuquerque - Economies, 2023 - mdpi.com
The average payment period (APP) is an important measure to monitor public sector liquidity
and commercial debt sustainability. In the European Union, the relevance of APP as an …

Is the commercial debt default ratio a reliable indicator of the short-term financial sustainability of Portuguese local governments?

PG Santos, C Martinho… - Polish Journal of …, 2021 - yadda.icm.edu.pl
The Directive 2011/7/EU implementation is assessed through the Commercial Debt Default
(CDD) ratio. However, there is not a common measure of that ratio amongst the Member …

Pagos a proveedores y la gestión administrativa en una municipalidad distrital en Ayacucho-2023

R Cariño Quispe - 2023 - repositorio.ucv.edu.pe
La investigación planteó como objetivo general determinar en qué medida el pago a
proveedores se relaciona con la gestión administrativa en una municipalidad distrital de …

[PDF][PDF] Impact of abnormal municipal elections' spending on local companies' operating performance: evidence from Portugal

MLD Teixeira - 2022 - repositorio-aberto.up.pt
Há muito que os académicos estudam a relevância dos gastos anormais no período
eleitoral e os seus impactos na economia. No entanto, foi encontrada uma lacuna na …

Financial Sustainability Without Comparability in the European Union? The Directive 2011/7/EU

PG Santos, C Martinho - Academy of Accounting and Financial …, 2021 - repository.utl.pt
The objective of this work is to analyze if the data of Spain and Portugal, under the reporting
mechanisms of the Directive 2011/7/EU, is comparable, allowing to foresee financial …

[PDF][PDF] DETERMINANTS OF MUNICIPALITIES'FINANCIAL PERFORMANCE: A KPIs APPROACH

CM Pinheiro - xxicongreso.aeca.es
Successive weak financial performances have put decentralization of powers and authority
to municipalities up for debate. More than half of municipalities' revenue are transfers from …

[引用][C] A Influência das Práticas Contabilísticas no Medidor de Controlo dos Prazos de Pagamento dos Governos Locais Portugueses (2011 a 2017)

PG DOS SANTOS, C MARTINHO