• openAccess   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 ...