Utilize este identificador para referenciar este registo: http://hdl.handle.net/10198/1023
Título: Quantitative analysis of financial indicators for municipalities: comparison between Portugal (Bragança district) and Slovenia
Autor: Devjak, Srečko
Alves, Jorge
Ribeiro, Nuno A.
Monte, Ana Paula
Fernandes, Paula O.
Palavras-chave: Financial indicators
Municipalities
Quantitative analysis
Public accounting
Data: 2007
Editora: Comparative International Governmental Accounting Research
Citação: 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.
Resumo: 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.
Peer review: yes
URI: http://hdl.handle.net/10198/1023
Aparece nas colecções:DEG - Artigos em Proceedings Não Indexados ao ISI/Scopus

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