Browsing Departament: Finances i Comptabilitat by Author "03404a91-5095-4c60-8d1a-6b7770799c0c"
Now showing items 1-20 of 21
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Decentralization and efficiency of local government
Balaguer-Coll, Maria Teresa; Prior, Diego; Tortosa-Ausina, Emili Springer-Verlag (2010)This study analyzes the links between efficiency and the decentralization of power in Spanish local governments for the years 1995 and 2000. To this end, we carried out a two-stage activity analysis in which the performance ... -
Devolution dynamics of Spanish local government
Balaguer-Coll, Maria Teresa; Prior, Diego; Tortosa-Ausina, Emili Pion (2010)Over the last few years, there has been a devolutionary tendency in many devel- oped and developing countries. In this article we propose a methodology to decompose whether the benefits in terms of efficiency derived from ... -
La eficiencia de los municipios españoles durante el período de crisis
Narbón-Perpiñá, Isabel; Balaguer-Coll, Maria Teresa; Tortosa-Ausina, Emili Asociación Española de Contabilidad y Administración de Empresas (2016)En este trabajo se analiza la eficiencia en costes de los gobiernos locales españoles durante el período de la crisis económica (2008-2012). Los resultados indican una mejora general de la eficiencia a lo largo del ... -
Evaluating local government performance in times of crisis
Narbón-Perpiñá, Isabel; Balaguer-Coll, Maria Teresa; Tortosa-Ausina, Emili Taylor and Francis Group (2019)In recent years, Spanish local governments have come under increasing pressure to accommodate severe economic restrictions while maintaining their provision of local public services. We analyse overall cost efficiency in ... -
Explaining local governments' cost efficiency: Controllable and uncontrollable factors
Narbón-Perpiñá, Isabel; Arribas, Iván; Balaguer-Coll, Maria Teresa; Tortosa-Ausina, Emili Elsevier (2020-05)Efficient and effective management of public resources is essential at all levels of government. This issue has gained momentum due to the strains that affected public sector finances after the onset of the 2007/08 crisis ... -
El gasto público como determinante de la reelección de los gobiernos locales
Balaguer-Coll, Maria Teresa; Brun Martos, María Isabel Asociación Española de Profesores Universitarios de Contabilidad (2013)Este artículo analiza el efecto del gasto público municipal sobre la probabilidad de reelección de los gobiernos locales españoles durante el período 2000-2007, utilizando la metodología logit para datos de panel. Los ... -
Impacto del Plan de Recuperación, Transformación y Resiliencia en la Comunitat Valenciana. Una primera aproximación cuantitativa
Pavía, José Manuel; Aparicio-Pérez, Daniel; Balaguer-Coll, Maria Teresa; Espinosa, Priscila; Tortosa-Ausina, Emili Generalitat Valenciana (2023)El principal objetivo de los fondos europeos denominados Próxima Generación Unión Europea (Next Generation European Union, NGEU, por sus siglas en inglés), implementados a través del Mecanismo de Recuperación y Resiliencia ... -
Local government efficiency: determinants and spatial interdependence
Balaguer-Coll, Maria Teresa; Brun-Martos, Maria Isabel; Márquez-Ramos, Laura Taylor and Francis Group (2019)We analyse the determinants of local government efficiency taking into account the presence of spatial interactions among neighbouring municipalities. To do so, first we estimate an efficiency index using the robust order-m ... -
Local governments' re-election and its determinants: New evidence based on a Bayesian approach
Balaguer-Coll, Maria Teresa; Brun Martos, María Isabel; Forte Deltell, Anabel; Tortosa-Ausina, Emili Elsevier (2015)We analyzed the effect of public spending on the probability of re-election of Spanish local governments during the 2000–2007 period using Bayesian techniques. Although the literature on political budget cycles is now ... -
On the determinants of local government debt: Does one size fit all?
Balaguer-Coll, Maria Teresa; Prior, Diego; Tortosa-Ausina, Emili Taylor & Francis (2016)This paper analyzes the factors that directly influence levels of debt in Spanish local governments. Specifically, the main objective is to find out the extent to which indebtedness is originated by controllable factors ... -
Output complexity, environmental conditions, and the efficiency of municipalities
Balaguer-Coll, Maria Teresa; Prior, Diego; Tortosa-Ausina, Emili Springer US (2013)Over the last few years, many studies have analyzed the efficiency of local governments in different countries. An accurate definition of their output bundles—i.e., the services and facilities they provide to their ... -
Output complexity, environmental conditions, and the efficiency of municipalities: a robust approach
Balaguer-Coll, Maria Teresa; Prior, Diego; Tortosa-Ausina, Emili Instituto Valenciano de Investigaciones Económicas (2010)Over the last few years, many studies have analyzed the productive efficiency of local governments in different countries. An accurate definition of their output bundles -i.e., the services and facilities they provide to ... -
Política presupuestaria y elecciones
Brun Martos, María Isabel; Balaguer-Coll, Maria Teresa Órganos Autonómicos de Control Externo (2013-07)El carácter cíclico de las elecciones ha originado el estudio del efecto que esta periodicidad puede ejercer sobre la política fiscal de los gobiernos, surgiendo así el análisis del Ciclo Político Presupuestario (CPP). ... -
Quality of government and economic growth at the municipal level: Evidence from Spain
Balaguer-Coll, Maria Teresa; Narbón-Perpiñá, Isabel; Peiró-Palomino, Jesús; Tortosa-Ausina, Emili Wiley (2021-07-21)This paper analyzes the relationship between government efficiency—an important dimension of quality of government—and economic growth at the municipal level in 1,820 Spanish municipalities during the period 2008–2015. At ... -
Searching for the optimal territorial structure: the case of Spanish provincial councils
Narbón-Perpiñá, Isabel; Balaguer-Coll, Maria Teresa; Prior, Diego; Tortosa-Ausina, Emili Taylor and Francis Group (2019)Modern states are organized in multi-level governance structures with economic and political authorities dispersed across them. However, although there is relatively widespread consensus that this form of organization ... -
Short and long-term evaluation of efficiency and quality : an application to Spanish municipalities
Balaguer-Coll, Maria Teresa; Prior, Diego Taylor & Francis (2009)This article analyses efficiency and quality levels in Spanish local governments and their determining factors through the application of the Data Envelopment Analysis methodology. It aims to discover to what extent ... -
The effects of the political environment on transparency: evidence from Spanish local governments
Balaguer-Coll, Maria Teresa; Brun-Martos, Maria Isabel Taylor and Francis Group (2021)This article analyzes the evolution of economic and financial transparency in Spanish local governments (LGs) and their determining factors. The main results show that the level of financial disclosure seems to be the ... -
The impact of women’s leadership in local governments: the case of Spain
Balaguer-Coll, Maria Teresa; Ivanova-Toneva, Mariya Routledge (2021-03-26)The main objective of this article is to analyze whether the gender of the mayor and the municipal council members affects compliance with the principles of budgetary stability and financial sustainability established in ... -
The importance of spatial effects in municipal debt
Balaguer-Coll, Maria Teresa; Ivanova-Toneva, Mariya Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC. Universidad de Murcia (2019)This article analyses the debt of local governments taking into account the presence of spatial interactions among neighbouring municipalities. To this end, the S2SLS and Spatial lag models were applied to a sample of ... -
La transparencia en las administraciones locales españolas
Balaguer-Coll, Maria Teresa; Brun Martos, María Isabel Centro de Estudios Financieros (2016-06)This article draws on information published by the organisation "Transparency international-Spain (TI-Spain)" for the perios 2008-2014 to analyse levels of transparency in larger-Spanish local authorities. The results shows ...