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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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Dettagli Bibliografici
Pubblicato in:Urban Public Economics Review
Autori principali: Francisco J. Bastida, Bernardino Benito, Salvador Marín
Natura: Artigo
Lingua:Inglês
Pubblicazione: Universidade de Santiago de Compostela 2005
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Accesso online:https://www.redalyc.org/articulo.oa?id=50400401
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