We investigate the effects of two accountability measures on the decisions of the local governments under decentralization. Using a panel of Philippine municipalities and cities in three election years, we find that term limits have negative but weak effects on the provision of health insurance...

The drastic increase in volume of local government debt in Hungary started in 2006. My hypothesis assumes that a supposable improvement in local municipal financial management might resulted in the spread of bond issue, which in Hungary is still considered innovative. The paper is aimed at...

In contrast to several studies presented in the literature which analyze how different political elements affect specific aspects of financial management of public institutions, we have investigated from a comprehensive perspective how various political factors influence the financial situation...

In many countries that have decentralized, improving the accountability of local officials is increasingly emphasized to make them more responsive to their constituents' needs. This paper provides evidence that the public announcement of performance ratings can induce local governments to become...

Las Corporaciones Locales han registrado desde 2012 un superávit fiscal, que contrasta con el défi cit registrado en el resto de las Administraciones Públicas. A pesar de la heterogeneidad en la composición del sector, esta mejora en las fi nanzas públicas se extiende a una amplia mayoría...

Purpose – The purpose of this paper is to investigate the relationship between “political competition” and “environmental reporting” by New Zealand local governments. Design/methodology/approach – The research method includes a longitudinal analysis of environmental reporting by New...