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Decentralization and local government reports

In the Spanish local sector, as well as in other western countries,we are witnessing a process of managerial decentralization. Consequently,municipal financial statements are no longer relevant,since a growing percentage of operations is excluded from thesestatements. As suggested by IMF Manual on F...

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Bibliografski detalji
Izdano u:Urban Public Economics Review
Glavni autori: Francisco J. Bastida, Bernardino Benito, Salvador Marín
Format: Artigo
Jezik:Inglês
Izdano: Universidade de Santiago de Compostela 2005
Teme:
Online pristup:https://www.redalyc.org/articulo.oa?id=50400401
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