Drivers for the Financial Condition of Local Government: A Comparative Study Between Italy and Spain

被引：40

作者：

Brusca, Isabel ^{[1
]}

Rossi, Francesca Manes ^{[2
]}

Aversano, Natalia ^{[2
]}

机构：

[1] Univ Zaragoza, Dept Accounting & Finance, Zaragoza 50005, Spain

[2] Univ Salerno, Dept Management & Informat Technol, I-84084 Fisciano Sa, Italy

来源：

LEX LOCALIS-JOURNAL OF LOCAL SELF-GOVERNMENT | 2015年 / 13卷 / 02期

关键词：

financial condition; financial sustainability; financial health; financial indicators; local government; Spain; Italy; AUTHORITIES; CYCLES;

D O I：

10.4335/13.2.161-184(2015)

中图分类号：

D0 [政治学、政治理论];

学科分类号：

0302 ; 030201 ;

摘要：

This paper aims to analyse the influence of socioeconomic, political and financial factors on the financial condition of Italian and Spanish local governments in a comparative approach. The research is also aimed at understanding to what extent a model for the analysis of the financial condition can be generalized to different contexts. We assume that the financial condition is a multidimensional concept, with the results highlighting that while in Spain there is a high correlation between the long term financial and short term economic situations and an indicator can combine both dimensions, in Italy both dimensions are differentiated. There are also differences in the drivers of financial sustainability in both countries.

引用

页码：161 / 184

页数：24

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