000121072 001__ 121072
000121072 005__ 20240319080948.0
000121072 0247_ $$2doi$$a10.1080/02102412.2021.1956092
000121072 0248_ $$2sideral$$a126392
000121072 037__ $$aART-2022-126392
000121072 041__ $$aeng
000121072 100__ $$0(orcid)0000-0002-9416-2224$$aPina, Vicente$$uUniversidad de Zaragoza
000121072 245__ $$aAnalysis of the effectiveness of regulation on financial health of Spanish local governments
000121072 260__ $$c2022
000121072 5060_ $$aAccess copy available to the general public$$fUnrestricted
000121072 5203_ $$aThe need to reduce public sector costs and debt has resulted in the implementation of requirements in many countries. Spain belongs to a group of countries which monitor the financial health of their local governments, using financial indicators enforced by law, and reporting this information periodically. The objective of this paper is to analyse whether the introduction of the 2012 Spanish legislation regarding fiscal stability and budgetary balance and Ministry of Finance Order 1781/2013, which develop new indicators, have led to improvements in the financial health of local governments. The results of our analysis show that the introduction of legal requirements is effective and that the disclosure of indicators for benchmarking purposes has been beneficial and positive, although this is not so in all cases. The practical implication of this study is that the dual demands of evaluating the financial situations of local governments and disclosing this information reinforce their responsibility with respect to the general interest. This enables the comparative evolution of indicators, concluding that requirements are also needed to ensure that the goals are achieved, thereby helping to restore the reliability and transparency of their activities.
000121072 536__ $$9info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00$$9nfo:eu-repo/grantAgreement/ES/DGA-FEDER/S56-20R
000121072 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc$$uhttp://creativecommons.org/licenses/by-nc/3.0/es/
000121072 590__ $$a1.0$$b2022
000121072 592__ $$a0.28$$b2022
000121072 591__ $$aBUSINESS, FINANCE$$b97 / 111 = 0.874$$c2022$$dQ4$$eT3
000121072 593__ $$aAccounting$$c2022$$dQ3
000121072 593__ $$aFinance$$c2022$$dQ3
000121072 593__ $$aEconomics and Econometrics$$c2022$$dQ3
000121072 594__ $$a2.5$$b2022
000121072 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000121072 700__ $$0(orcid)0000-0001-6661-1128$$aBachiller, Patricia$$uUniversidad de Zaragoza
000121072 700__ $$0(orcid)0000-0001-5790-2011$$aRipoll, Lara$$uUniversidad de Zaragoza
000121072 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000121072 773__ $$g51, 3 (2022), 350-370$$pRev. esp. financ. contab.$$tSpanish journal of finance and accounting / Revista española de financiacion y contabilidad$$x0210-2412
000121072 8564_ $$s371304$$uhttps://zaguan.unizar.es/record/121072/files/texto_completo.pdf$$yPostprint
000121072 8564_ $$s748291$$uhttps://zaguan.unizar.es/record/121072/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000121072 909CO $$ooai:zaguan.unizar.es:121072$$particulos$$pdriver
000121072 951__ $$a2024-03-18-12:48:32
000121072 980__ $$aARTICLE