Determinants of compliance with personnel expenses and primary result in Brazilian States: an analysis from 2017 to 2022
Cristiana Aragão Marques Correia Lima,
Diego Rodrigues Boente,
Nelson Oliveira Stefanelli
Abstract:This scientific article evaluates the determinants of fiscal management represented by compliance with the thresholds of the Fiscal Responsibility Law and the primary result target. The study adopted an econometric approach, using binary variables regarding the Brazilian states’ compliance with the total personnel expenditure target and the primary result target. Social and accounting data and the manager’s characteristics were used to analyze the determining factors. In addition, a multiple regression analysi… Show more
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