Testing the Reliability of Financial Sustainability. The Case of Spanish Local Governments

Local Governments (LGs) have strengthened the financial control as a consequence of mandatory requirements to ensure financial sustainability in their management. The aim of this study is to determine whether financial indicators about financial conditions defined in Spanish regulation are backed by...

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Bibliographic Details
Main Authors: Vicente Pina, Patricia Bachiller, Lara Ripoll
Format: Article
Language:English
Published: MDPI AG 2020-08-01
Series:Sustainability
Subjects:
Online Access:https://www.mdpi.com/2071-1050/12/17/6880