- Tytuł:
- The political budget cycle in local government finance: a balance sheet approach on the example of cities with poviat rights
- Autorzy:
-
Budzeń, Daniel
Wiśniewski, Marcin - Powiązania:
- https://bibliotekanauki.pl/articles/33738554.pdf
- Data publikacji:
- 2024-07-02
- Wydawca:
- Szkoła Główna Handlowa w Warszawie. Kolegium Zarządzania i Finansów
- Tematy:
-
political budget cycle
investment expenditures
political risk
local government units
asset and liability management - Opis:
- 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.
- Źródło:
-
Journal of Management and Financial Sciences; 2023, 50; 179-194
1899-8968 - Pojawia się w:
- Journal of Management and Financial Sciences
- Dostawca treści:
- Biblioteka Nauki
Artykuł