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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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Vydáno v:Urban Public Economics Review
Hlavní autoři: Francisco J. Bastida, Bernardino Benito, Salvador Marín
Médium: Artigo
Jazyk:Inglês
Vydáno: Universidade de Santiago de Compostela 2005
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On-line přístup:https://www.redalyc.org/articulo.oa?id=50400401
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