Advisor(s)
Abstract(s)
From the characterization of Local Authority financing models and structures in Portugal and Slovenia, a set of financial and generic budget indicators has been established. These indicators may be used in a
comparative analysis considering, in Portugal, the Bragança District and, in Slovenia, municipalities of
similar population size. The research identified significant differences, in terms of financing sources due to
some discrepancy on financial models and competences of municipalities on each country.
Description
Keywords
Financial indicators Municipalities Quantitative analysis Public accounting
Citation
Devjak, Srećko; Alves, Jorge; Ribeiro, Nuno A.; Monte, Ana Paula; (2007). Quantitative analysis of financial indicators for municipalities: comparison between Portugal (Bragança district) and Slovenia. In 11th Biennial CIGAR Conference. Coimbra.
Publisher
Comparative International Governmental Accounting Research