- Tytuł:
- Possibilities of using in Poland the foreign models of predicting the fiscal distress in local government units
- Autorzy:
- Malinowska-Misiąg, Elżbieta
- Powiązania:
- https://bibliotekanauki.pl/articles/2128126.pdf
- Data publikacji:
- 2018
- Wydawca:
- Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
- Tematy:
-
fiscal distress
financial condition of local government units
ratio analysis - Opis:
- The aim of the paper is to analyze the usefulness of foreign models of assessing financial condition for predicting financial distress in local governments and to verify whether they may be applied to Polish local government units. The selection of models and indicators was based on a review of foreign literature. Next, a quantitative survey was conducted to verify the assessments resulting from the theoretical analysis of the examined models. The studied group comprised municipalities with populations under 100,000 and the research covered the years 2010-2016. The study uses data from budget reports and consolidated balance sheets of local government units.
- Źródło:
-
Optimum. Economic Studies; 2018, 3(93); 115-125
1506-7637 - Pojawia się w:
- Optimum. Economic Studies
- Dostawca treści:
- Biblioteka Nauki
Artykuł