Principales tendencias en la evaluación de la condición financiera municipal y el efecto crisis management

Ana Plata Díaz; Gemma Pérez López; José L. Zafra Gómez

doi:10.17533/udea.rc.14688

Authors

Ana Plata Díaz University of Granada
Gemma Pérez López University of Granada
José L. Zafra Gómez University of Granada

DOI:

https://doi.org/10.17533/udea.rc.14688

Keywords:

financial condition, crisis management, accounting and financial information analysis

Abstract

In recent decades, numerous research papers have attempted, through several approaches,

to define and to get different mechanisms to assess the financial condition of public entities.This study

aims to analyze the main elements that have been used for the analysis of accounting and financial

public information; it focuses particularly on the local level, and later it introduces an element that

has appeared in recent literature: the crisis management. This concept should be considered when

undertaking any kind of action to overcome the negative financial situation of these days

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