La deuda comercial de los ayuntamientos españoles: Análisis empírico
Brusca Alijarde, I. (Universidad de Zaragoza) ; Olmo, J. (Universidad de Zaragoza)
Resumen: El principio de sostenibilidad de deuda comercial establece un nuevo mecanismo de disciplina presupuestaria. Ante este contexto, el objetivo de este trabajo es analizar qué variables caracterizan mejor la liquidez de los municipios españoles. El Plan de Pago a Proveedores y el periodo medio de pago de los ayuntamientos son la referencia principal. Mediante un análisis discriminante y una regresión lineal, se evidencia que la ejecución del ahorro bruto, el periodo de cobro y los gastos corrientes están relacionados con la deuda comercial. Esta investigación contribuye en el estudio de las variables explicativas de la situación financiera a corto plazo.
The principle of sustainability of the commercial debt establishes a new mechanism for budgetary control. In this context, the aim of this paper is to assess the variables that best characterize liquidity of Spanish municipalities. Supplier Payment Plan (Plan de Pago a Proveedores in Spanish) and the average payment period of town halls are the main point of reference. By means of a linear discriminant analysis and a linear regression this study shows that the execution of gross savings, the collection period and current expenditures are related to the commercial debt. This research contributes to the study of explanatory variables for shortterm financial situation.
Idioma: Español
DOI: 10.15446/innovar.v28n70.74453
Año: 2018
Publicado en: Innovar 28, 70 (2018), 129-146
ISSN: 0121-5051
Factor impacto SCIMAGO: 0.159 - Accounting (Q3) - Marketing (Q3) - Strategy and Management (Q3) - Sociology and Political Science (Q3) - Public Administration (Q3)
Financiación: info:eu-repo/grantAgreement/ES/DGA/FSE
Tipo y forma: Article (Published version)
Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes. If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
Exportado de SIDERAL (2021-04-09-12:35:53)
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The principle of sustainability of the commercial debt establishes a new mechanism for budgetary control. In this context, the aim of this paper is to assess the variables that best characterize liquidity of Spanish municipalities. Supplier Payment Plan (Plan de Pago a Proveedores in Spanish) and the average payment period of town halls are the main point of reference. By means of a linear discriminant analysis and a linear regression this study shows that the execution of gross savings, the collection period and current expenditures are related to the commercial debt. This research contributes to the study of explanatory variables for shortterm financial situation.
Idioma: Español
DOI: 10.15446/innovar.v28n70.74453
Año: 2018
Publicado en: Innovar 28, 70 (2018), 129-146
ISSN: 0121-5051
Factor impacto SCIMAGO: 0.159 - Accounting (Q3) - Marketing (Q3) - Strategy and Management (Q3) - Sociology and Political Science (Q3) - Public Administration (Q3)
Financiación: info:eu-repo/grantAgreement/ES/DGA/FSE
Tipo y forma: Article (Published version)
Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes. If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original. Exportado de SIDERAL (2021-04-09-12:35:53)
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Record created 2018-11-27, last modified 2021-04-09