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The Disclosure of Financial Information in Local Governments: State of the Art and Future Directions

  • José Luis Pablos Rodríguez
  • Ana Cárcaba García
  • Antonio López Díaz
Chapter

Abstract

On almost a daily basis, the media report news of the “deficient management” of our municipalities and, as a consequence, their delicate financial situation. The pages of local newspapers comment on the quality and quantity of services provided, the excess indebtedness ratios, the shortage of liquid resources or the heavy dependence on current grants. Some editorials try to justify local government practices while others take up the criticisms of the Opposition. However, despite the political use that is frequently given to this information, the large space devoted by the media to local management and finance reflects the growing interest of the public in the economic and financial health of the level of Administration they find themselves closest to.

Keywords

Local Government Annual Report Financial Information Financial Disclosure Public Accountability 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer Science+Business Media New York 2002

Authors and Affiliations

  • José Luis Pablos Rodríguez
  • Ana Cárcaba García
  • Antonio López Díaz

There are no affiliations available

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