RT Journal Article
T1 Factors influencing local government financial sustainability: an empirical study.
A1 Rodríguez Bolívar, Manuel Pedro
A1 Navarro Galera, Andrés
A1 Alcaide Muñoz, Laura
A1 López-Subires, María Deseada
K1 Administración local - Aspectos económicos
AB In the present context of international public finance crisis, the analysis of government sustainability is considered of vital importance, and a significant element in this is the accounting measurement of intergenerational equity. The aim of this paper is to identify factors that may influence the financial sustainability of local government, doing so through the analysis of 116 local administrations in Spain. Based on Pearson correlation analysis, our main findings show that the annual budget result is a key determinant of local government financial sustainability, and highlight the value of controlling the balance of budget expenditures in preventing future problems of viability for these local authority services.
PB Lex localis
YR 2014
FD 2014
LK https://hdl.handle.net/10630/37590
UL https://hdl.handle.net/10630/37590
LA eng
NO Rodríguez-Bolívar, M. P., Navarro-Galera, A., Alcaide-Muñoz, L., & López-Subirés, M. D. (2014). Factors influencing local government financial sustainability: An empirical study. Lex Localis, 12(1), 31.
NO This is an Accepted Manuscript of an article published by LEX LOCALIS-JOURNAL OF LOCAL SELF-GOVERNMENT on 2014, available online: https://doi.org/10.4335/12.1.31-54(2014)
NO This research was carried out with financial support from the Regional Government of Andalusia (Spain), Department of Innovation, Science and Enterprise (Research projects numbers P09-SEJ-5395 and P11-SEJ-7700) and from the Spanish National R&D Planthrough research project number ECO2010-20522-ECON (Ministry of Science and Innovation)
DS RIUMA. Repositorio Institucional de la Universidad de Málaga
RD 21 ene 2026