التفاصيل البيبلوغرافية
| العنوان: |
The political budget cycle in local government finance: a balance sheet approach on the example of cities with poviat rights |
| المؤلفون: |
Budzeń, Daniel, Wiśniewski, Marcin |
| المصدر: |
Journal of Management and Financial Sciences; No. 50 (2023): Czasopismo Nauk o Zarządzaniu i Finansach ; Journal of Management and Financial Sciences; Nr 50 (2023): Journal of Management and Financial Sciences ; 2657-5612 ; 1899-8968 |
| بيانات النشر: |
SGH Publishing Unit |
| سنة النشر: |
2024 |
| مصطلحات موضوعية: |
political budget cycle, investment expenditures, political risk, local government units, asset and liability management |
| الوصف: |
The aim of this paper is to carry out an empirical verification of the occurrence of the political cycle in cities with poviat rights in Poland. Current challenges of local financial management, previous results of national and international research, and threats associated with various types of risks, including political risks, are the motivation for addressing this topic in the paper. The research was conducted using panel data analysis, and its results indicate the existence of a political budget cycle, the effects of which are reflected in the asset and financial situation of cities. The study used balance sheet data, which significantly distinguishes it from previous studies, both domestic and foreign. The results allow us to conclude that balance sheet information should find wider application in monitoring the security and stability of local government finances in Poland. |
| نوع الوثيقة: |
article in journal/newspaper |
| وصف الملف: |
application/pdf |
| اللغة: |
English |
| Relation: |
https://econjournals.sgh.waw.pl/JMFS/article/view/4519/4539; https://econjournals.sgh.waw.pl/JMFS/article/view/4519 |
| الاتاحة: |
https://econjournals.sgh.waw.pl/JMFS/article/view/4519 |
| Rights: |
Copyright (c) 2024 Journal of Management and Financial Sciences ; https://creativecommons.org/licenses/by/4.0 |
| رقم الانضمام: |
edsbas.DC453D57 |
| قاعدة البيانات: |
BASE |