000095779 001__ 95779
000095779 005__ 20231215090952.0
000095779 0247_ $$2doi$$a10.3390/su12176880
000095779 0248_ $$2sideral$$a120217
000095779 037__ $$aART-2020-120217
000095779 041__ $$aeng
000095779 100__ $$0(orcid)0000-0002-9416-2224$$aPina, V.$$uUniversidad de Zaragoza
000095779 245__ $$aTesting the Reliability of Financial Sustainability. The Case of Spanish Local Governments
000095779 260__ $$c2020
000095779 5060_ $$aAccess copy available to the general public$$fUnrestricted
000095779 5203_ $$aLocal Governments (LGs) have strengthened the financial control as a consequence of mandatory requirements to ensure financial sustainability in their management. The aim of this study is to determine whether financial indicators about financial conditions defined in Spanish regulation are backed by worldwide generally accepted financial benchmarking indicators. For this purpose, we analyze the relationship between Spanish indicators of financial sustainability based on European Union (EU) regulations and Financial Trends Monitoring System Indicators (FTMS) of the International City/County Management Association (ICMA). For this purpose, two methodologies are applied: discriminant analysis and logistic regression, where the dependent variables are each of the Spanish financial indicators and the independent variables are ICMA indicators. The evidence supports that variables that are related to the control of expenditures, debt and the revenues show a greater explanatory power of financial sustainability, being the most important elements which offer relevant information about the financial sustainability measurement of LGs.
000095779 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S56-17R$$9info:eu-repo/grantAgreement/ES/MINECO-FEDER/PID2019-106857GB-I00$$9info:eu-repo/grantAgreement/ES/UZ/JIUZ-2018-SOC-01$$9info:eu-repo/grantAgreement/ES/UZ/UZ2019-SOC-05
000095779 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/
000095779 590__ $$a3.251$$b2020
000095779 592__ $$a0.611$$b2020
000095779 591__ $$aENVIRONMENTAL SCIENCES$$b124 / 273 = 0.454$$c2020$$dQ2$$eT2
000095779 593__ $$aEnergy Engineering and Power Technology$$c2020$$dQ1
000095779 591__ $$aENVIRONMENTAL STUDIES$$b60 / 125 = 0.48$$c2020$$dQ2$$eT2
000095779 593__ $$aEnvironmental Science (miscellaneous)$$c2020$$dQ1
000095779 591__ $$aGREEN & SUSTAINABLE SCIENCE & TECHNOLOGY$$b30 / 44 = 0.682$$c2020$$dQ3$$eT3
000095779 593__ $$aRenewable Energy, Sustainability and the Environment$$c2020$$dQ1
000095779 591__ $$aGREEN & SUSTAINABLE SCIENCE & TECHNOLOGY$$b6 / 9 = 0.667$$c2020$$dQ3$$eT3
000095779 593__ $$aManagement, Monitoring, Policy and Law$$c2020$$dQ1
000095779 593__ $$aGeography, Planning and Development$$c2020$$dQ1
000095779 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000095779 700__ $$0(orcid)0000-0001-6661-1128$$aBachiller, P.$$uUniversidad de Zaragoza
000095779 700__ $$0(orcid)0000-0001-5790-2011$$aRipoll, L.
000095779 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000095779 773__ $$g12, 17 (2020), 6880 [20 pp]$$pSustainability (Basel)$$tSustainability (Switzerland)$$x2071-1050
000095779 8564_ $$s226020$$uhttps://zaguan.unizar.es/record/95779/files/texto_completo.pdf$$yVersión publicada
000095779 8564_ $$s508874$$uhttps://zaguan.unizar.es/record/95779/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000095779 909CO $$ooai:zaguan.unizar.es:95779$$particulos$$pdriver
000095779 951__ $$a2023-12-15-08:58:30
000095779 980__ $$aARTICLE