An Empirical Assessment of the Municipal Financial Situation in Spain

Bastida, Francisco; Benito, Bernardino; Guillamón, María‐Dolores

doi:10.1080/10967490903328139

Cited by 59 publications

(72 citation statements)

References 49 publications

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“…For this reason, it has not been established if a greater value in this indicator corresponds to a better or worse financial condition. Nevertheless, due to its great importance in studies that analyze the economic aspects of local administration [40], this indicator was used as a complementary measure to the elements proposed to evaluate the financial condition.…”

Section: Discussionmentioning

confidence: 99%

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Assessing Financial Condition of Municipal Sports Agencies: A Data Benchmarking Approach

García-Unanue¹,

Felipe²,

Corral³

et al. 2016

TOSSJ

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This study analyzes the development of the financial condition of local decentralized public sports services over a period of 10 years, obtaining benchmarks to serve as a point of reference. In order to do this, the elements of flexibility, independence, and sustainability are analyzed through three indicators in 2,139 observations obtained from municipal sports service organi-zations in Spain from 2002 to 2011. The majority of the organizations show results that are theoretically adequate in terms of flexibility and sustainability, but not independence. For this reason, the statistics presented can be used as a point of reference in order to classify the organizations in the sector according to their financial performance.

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Section: Discussionmentioning

confidence: 99%

“…We used indicators previously applied in other studies that measured financial performance [22,27,30,31,33]. Likewise, we added the indicator of Current Expenditures per capita due to its strong relevance for management and control by the public administration [40]. The indicators can be seen in (Table 1).…”

Section: Performance Indicatorsmentioning

confidence: 99%

Assessing Financial Condition of Municipal Sports Agencies: A Data Benchmarking Approach

García-Unanue¹,

Felipe²,

Corral³

et al. 2016

TOSSJ

View full text Add to dashboard Cite

show abstract

“…Nevertheless, according to the "convergence" school, political sign may not be an important factor in explaining the municipal financial situation. In fact, Bastida, Benito, and Guillamón (2009) argue that specific characteristics of municipalities may force local governments into certain policies to improve specific situations, regardless of their ideology. The variable political competition (polcompetition) has also been included in this model.…”

Section: Additional Analysis: the Effect Of Transparency On Budget mentioning

confidence: 99%

The influence of transparency on budget forecast deviations in municipal governments

Ríos

Guillamón

Benito

et al. 2018

Journal of Forecasting

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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 2014. The results show that the level of municipal transparency influences budget forecast deviations in tax revenues and current expenditures. On the one hand, less transparent municipalities overestimate their revenues, allowing them to provide more public services without an immediate increase in taxes. On the other, these local governments, which are aware of the overestimation of their revenues, may spend less than they budgeted. More transparent municipalities, meanwhile, seem to be more prudent in their revenue estimations, since they underestimate their revenues, meaning they can spend more than projected. Our results also show that the behavior of politicians is influenced by the phase of the electoral cycle in which they find themselves, with politicians overestimating expenditures in the year before election.

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“…In this topic, that are many articles that focus on Spanish municipalities, including Lago-Peñas (2004) for the Region of Galicia; Sollé-Ollé (2006), Fluvià et al (2008), Bastida et al (2009) and Benito et al (2010) with Spanish-wide samples; and the post-recession studies of López-Hernández et al (2012) and Zárate and Vallés (2012), the latter for the Region of Aragón.…”

Section: Literature Reviewmentioning

confidence: 99%

An initial investigation into the impact of tourism on local budgets: A comparative analysis of Spanish municipalities

2014

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An Empirical Assessment of the Municipal Financial Situation in Spain

Cited by 59 publications

References 49 publications

Assessing Financial Condition of Municipal Sports Agencies: A Data Benchmarking Approach

Assessing Financial Condition of Municipal Sports Agencies: A Data Benchmarking Approach

The influence of transparency on budget forecast deviations in municipal governments

An initial investigation into the impact of tourism on local budgets: A comparative analysis of Spanish municipalities

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