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000099790 0247_ $$2doi$$a10.6018/rcsar.370531
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000099790 100__ $$0(orcid)0000-0002-5636-8176$$aOlmo, J.$$uUniversidad de Zaragoza
000099790 245__ $$aDeterminants of the municipal average payment period and effectiveness of the commercial debt sustainability principle
000099790 260__ $$c2021
000099790 5060_ $$aAccess copy available to the general public$$fUnrestricted
000099790 5203_ $$aThe policies implemented to improve the liquidity of Spanish municipalities and the introduction of the commercial debt sustainability principle reveal the importance of controlling late payment by public sector. In this context, the purpose of this paper is to analyse the effect of the fiscal rule directed to control the average payment periods of public administrations and whether the political environment, socioeconomic characteristics and financial situation influence on the average payment period of municipalities. In order to achieve this goal, an exploratory analysis is carried oud and panel data methodology (2009-2015) is applied. The paper contributes to provide evidence of the effectiveness of the commercial debt sustainability principle and improves the knowledge for the analysis of short-term financial position. (C) 2021 ASEPUC. Publicado por EDITUM - Universidad de Murcia. to control the average payment periods of public administrations and whether the political environment, socioeconomic characteristics and financial situation influence on the average payment period of municipalities. In order to achieve this goal, an exploratory analysis is carried oud and panel data methodology (2009-2015) is applied. The paper contributes to provide evidence of the effectiveness of the commercial debt sustainability principle and improves the knowledge for the analysis of short-term financial position.
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000099790 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000099790 590__ $$a2.342$$b2021
000099790 592__ $$a0.411$$b2021
000099790 594__ $$a3.6$$b2021
000099790 591__ $$aBUSINESS, FINANCE$$b66 / 111 = 0.595$$c2021$$dQ3$$eT2
000099790 593__ $$aAccounting$$c2021$$dQ3
000099790 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000099790 700__ $$0(orcid)0000-0002-2897-1744$$aBrusca, I.$$uUniversidad de Zaragoza
000099790 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000099790 773__ $$g24, 1 (2021), 1-18$$pRev. contab.$$tRevista de Contabilidad-Spanish Accounting Review$$x1138-4891
000099790 8564_ $$s1417286$$uhttps://zaguan.unizar.es/record/99790/files/texto_completo.pdf$$yVersión publicada
000099790 8564_ $$s1633221$$uhttps://zaguan.unizar.es/record/99790/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
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000099790 951__ $$a2023-05-18-13:56:43
000099790 980__ $$aARTICLE