Cost efficiency and financial situation of local governments in the Canary Isles during the recession

  1. Prior, Diego 1
  2. Martín-Pinillos-Castellanos, Ignacio 2
  3. Pérez-López, Gemma 3
  4. Zafra-Gómez, José L. 3
  1. 1 Universitat Autònoma de Barcelona
    info

    Universitat Autònoma de Barcelona

    Barcelona, España

    ROR https://ror.org/052g8jq94

  2. 2 Universidad de La Laguna
    info

    Universidad de La Laguna

    San Cristobal de La Laguna, España

    ROR https://ror.org/01r9z8p25

  3. 3 Universidad de Granada
    info

    Universidad de Granada

    Granada, España

    ROR https://ror.org/04njjy449

Zeitschrift:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Datum der Publikation: 2019

Ausgabe: 22

Nummer: 2

Seiten: 129-144

Art: Artikel

DOI: 10.6018/RCSAR.376091 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Andere Publikationen in: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Ziele für nachhaltige Entwicklung

Zusammenfassung

Este trabajo examina la eficiencia de costes para el caso particular del sector público municipal español, concretamente, para el caso de los municipios canarios, poniendo especial énfasis en áreas relacionadas con la condición financiera y diferentes tipologías de deuda, teniendo en cuenta las características propias que estos municipios poseen, como un índice turístico elevado. En primer lugar, se utiliza el método de orden m para evaluar la eficiencia de costes de 77 municipios de las Islas Canarias, para el período 2008-12. En la segunda etapa, examinamos el efecto producido en la eficiencia de costes por diferentes tipologías de endeudamiento (largo plazo, corto plazo, financiero y comercial) junto con otras variables financieras, económicas, políticas y de calidad, utilizando el modelo desarrollado por Simar y Wilson (2007), basado en una regresión truncada con datos de panel. Nuestro análisis empírico muestra que en tiempos de crisis existe una relación significativa entre los componentes de la condición financiera y la eficiencia de costes. En particular, concluye que mientras la eficiencia de los costes municipales aumenta con la deuda comercial, disminuye con la deuda financiera. Además, mostramos que ciertas variables socioeconómicas afectan los niveles de eficiencia de costes.

Informationen zur Finanzierung

We are grateful for the financial support received from Ministerio de Educación y Ciencia (Spain; ECO2013-48413-R, ECO2016-76578-R and ECO2017-88241-R).

Geldgeber

  • Ministerio de Educación y Ciencia Spain
    • ECO2013-48413-R
    • ECO2016-76578-R
    • ECO2017-88241-R

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