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  • An explanation of local government debt in Spain based on internal control system
    Gras, Ester ; Hernandez, Joaquin ; Palacios, Mercedes
    The literature reflects a growing interest in the research of Public Sector debt. However, this is the first time that a variable of internal control is used to analyse interaction with the level of ... debt. This paper analyses the influence of the level of internal control in Spanish Local Government on indebtedness. We have obtained a sample of 1,806 Spanish municipalities. The main finding is that the level of internal control system influences the municipal debt per capita, so the higher the level of internal control, the lower the level of debt. Furthermore, we confirm previously reported results.
    Source: Lex localis : revija za lokalno samoupravo = journal of local self-government. - ISSN 1581-5374 (Vol. 12, no. 4, Oct. 2014, str. 775-792)
    Type of material - article, component part ; adult, serious
    Publish date - 2014
    Language - english
    COBISS.SI-ID - 4769323
    DOI

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