Andrés Navarro Galera
Biographic Data
| ID | 3601469 |
|---|---|
| NAME | Andrés Navarro Galera |
| GIVEN NAMES | Andrés Navarro |
| FAMILY NAME | Galera |
| SIGNATURE | GALERA A N |
| AFFILIATIONS | Universidad de Granada |
| ORCID | 0000-0001-8008-4934 |
| VERIFIED | Yes |
| TOTAL WORKS | 19 |
| TOTAL CITATIONS | 58 |
| AUTHOR COUNT | 19 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2004 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 4 |
The financial sustainability of public services as an instrument to combat depopulation in small and medium-sized municipalities
Fighting depopulation in Europe by analyzing the financial risks of local governments
Throughout Europe, one of the main problems facing policymakers is that of falling rural populations. In many cases, this is aggravated by high levels of local government borrowing. Although researchers have sought to determine the causes of this debt, much remains to be known about the factors influencing the default risk of small- and medium-sized towns, information that would help them formulate policies to combat the loss of population. The a…
Factors influencing political corruption. An empirical research study of regional governments
International organisations assert that political corruption is a major global problem. However, it is still unclear how to combat corruption. Previous research has studied corruption in central or local governments, rarely in regional ones. In this paper, we aim to identify factors influencing political corruption in regional governments. Using panel data, we analyse the statistical association between 29 economic, financial, political and socio…
Analysing financial risks of local governments to design sustainability policies for public services
The contribution of the right to information laws in Europe to local government transparency on sustainability
Can the cultural environment affect governmental transparency on sustainability? Useful measures for policy makers and practitioners
The aim of this study is to provide useful knowledge to policy makers and practitioners on how to promote the practices of sustainability transparency in local governments, based on the influence of the cultural environment on the disclosure of governmental information on sustainability, including social, environmental and economic information. We perform a comparative analysis of the effects of four types of variables (demographic, sociological,…
The Influence of Administrative Culture on Sustainability Transparency in European Local Governments
Although the transparency and sustainability of governments are currently of great interest to researchers, few studies have specifically addressed these issues. Nevertheless, previous research has found sustainability transparency as a key issue in government–citizen relations, especially for local governments (LGs). The aim of this article is to identify factors that promote online transparency regarding the sustainability of public policies, b…
What can increase the default risk in local governments
Concern has been expressed by international organisations and in previous studies about the financial situation of local governments, and the question of debt has been identified as a crucial element in efforts to overcome the current financial crisis. However, the variables that can affect the financial soundness of these governments have not been sufficiently studied, despite their direct relation to the credit risk premium. In this article, we…
Analysing credit risk in large local governments
In governments throughout the world, bank lending excesses, solvency issues and worsening credit ratings have all contributed to raising risk premiums and impeding access to credit, thus provoking a major financial problem in the public sector. Accordingly, tax authorities and regulators need to analyse the causes of public sector bank debt, doing so through the joint study of idiosyncratic and systematic variables, an area that has been neglecte…
La transparencia sobre sostenibilidad en gobiernos regionales
En el actual contexto de crisis, los ciudadanos demandan al sector público mayor transparencia y rendición de cuentas. Este trabajo pretende avanzar en el conocimiento de las prácticas de sostenibilidad en la administración pública. Para ello proponemos comparar la divulgación de información sobre sostenibilidad realizada por distintos gobiernos regionales, analizando las webs de los mismos mediante un análisis de contenido, usando para ello un l…
Online dissemination of information on sustainability in regional governments. Effects of technological factors
The Effect of Changes in Public Sector Accounting Policies on Administrative Reforms Addressed to Citizens
Changes in financial reporting systems are relevant to the usefulness of governmental financial reporting in implementing New Public Management (NPM) reforms. The International Public Sector Accounting Standards, published by the International Federation of Accountants, seeks to improve the financial information reported. The aim of this paper is to analyze whether Fair Value Accounting (FVA) could improve the usefulness of governmental financial…
Risk Factors and Drivers of Financial Sustainability in Local Government
The current international crisis in public finances has made financial sustainability a key issue for governments. Although the European Union (EU) and other international organisations have recommended governments to monitor demographic and economic variables, few studies have considered the influence of these variables on financial sustainability. This paper seeks to identify and analyse the drivers and risk factors that influence the financial…
Factors determining online sustainability reporting by local governments
Although international organizations and prior literature have recognized the importance of sustainability reporting for governments nowadays, some studies have revealed that this is an issue that has received little attention and thus needs further investigation. This article studies the publication of information on sustainability issues by local governments, analysing the relationship between diverse levels of sustainability information disclo…
La responsabilidad social corporativa en los gobiernos locales
La transparencia es un elemento esencial en el debate sobre la responsabilidad social(RS) al hacer más visibles los compromisos adquiridos y los resultados obtenidos, aportando así unamayor credibilidad a las organizaciones. En concreto, la difusión de información en el ámbito de laresponsabilidad social puede contribuir a legitimar su existencia.El objetivo de esta investigación es estudiar la información relacionada con la responsabilidadsocial…
The Repercussions of Marriage Breakdowns on Housing Preferences
Analysis of the relations between family events and the demand for housing has, to date, received very little attention from researchers, although there can be no douht that housing preferences vary with changing personal circumstances. The spectacular growth in the number of singleparent households throughout Europe highlights the timeliness and interest in studying the specific housing demands of this type of family. The aim of the present stud…
Housing, Lone Parenthood and Gender
One of the most significant changes affecting family structures in Europe over the last few decades is the remarkable increase in the number of lone-parent families as a result of the dissolution of relationships. Housing is one of the primary needs that arises. Attitudes for coping with the situation are varied and are determined by a number of factors—legal/legislative framework, finances and employment, psycho-social factors—which all affect m…
Could fair value accounting be useful, under NPM models, for users of financial information
International Public Sector Accounting Standards (IPSAS) are an essential quality-control factor for Public Sector Accounting Systems in European Union member states. The compliance of the latter systems with IPSAS could be influenced to a large degree by perceptions of how useful these standards are in enabling the needs of financial information users to be met. Therefore, the aim of this article is to investigate the capability of fair value ac…
Un sistema normalizado de indicadores de gestión aplicable a los ayuntamientos andaluces. El proyecto Sinigal II y su aplicación al servicio de cultura
Como es bien sabido, los indicadores de gestión representan instrumentos de gran utilidad para lograr la mejora de la calidad en los servicios prestados por las administraciones públicas y en sus actuaciones, contribuyendo así a la modernización del sector público tradicional, que viene presidida, fundamentalmente, por la introducción de la competencia y el mercado y por la gestión orientada hacia el ciudadano. Así, gracias a un convenio de colab…
Risk Factors and Drivers of Financial Sustainability in Local Government
The current international crisis in public finances has made financial sustainability a key issue for governments. Although the European Union (EU) and other international organisations have recommended governments to monitor demographic and economic variables, few studies have considered the influence of these variables on financial sustainability. This paper seeks to identify and analyse the drivers and risk factors that influence the financial…
Could fair value accounting be useful, under NPM models, for users of financial information
International Public Sector Accounting Standards (IPSAS) are an essential quality-control factor for Public Sector Accounting Systems in European Union member states. The compliance of the latter systems with IPSAS could be influenced to a large degree by perceptions of how useful these standards are in enabling the needs of financial information users to be met. Therefore, the aim of this article is to investigate the capability of fair value ac…
Factors determining online sustainability reporting by local governments
Although international organizations and prior literature have recognized the importance of sustainability reporting for governments nowadays, some studies have revealed that this is an issue that has received little attention and thus needs further investigation. This article studies the publication of information on sustainability issues by local governments, analysing the relationship between diverse levels of sustainability information disclo…
Can the cultural environment affect governmental transparency on sustainability? Useful measures for policy makers and practitioners
The aim of this study is to provide useful knowledge to policy makers and practitioners on how to promote the practices of sustainability transparency in local governments, based on the influence of the cultural environment on the disclosure of governmental information on sustainability, including social, environmental and economic information. We perform a comparative analysis of the effects of four types of variables (demographic, sociological,…
Analysing credit risk in large local governments
In governments throughout the world, bank lending excesses, solvency issues and worsening credit ratings have all contributed to raising risk premiums and impeding access to credit, thus provoking a major financial problem in the public sector. Accordingly, tax authorities and regulators need to analyse the causes of public sector bank debt, doing so through the joint study of idiosyncratic and systematic variables, an area that has been neglecte…
Online dissemination of information on sustainability in regional governments. Effects of technological factors
The Influence of Administrative Culture on Sustainability Transparency in European Local Governments
Although the transparency and sustainability of governments are currently of great interest to researchers, few studies have specifically addressed these issues. Nevertheless, previous research has found sustainability transparency as a key issue in government–citizen relations, especially for local governments (LGs). The aim of this article is to identify factors that promote online transparency regarding the sustainability of public policies, b…
What can increase the default risk in local governments
Concern has been expressed by international organisations and in previous studies about the financial situation of local governments, and the question of debt has been identified as a crucial element in efforts to overcome the current financial crisis. However, the variables that can affect the financial soundness of these governments have not been sufficiently studied, despite their direct relation to the credit risk premium. In this article, we…
Housing, Lone Parenthood and Gender
One of the most significant changes affecting family structures in Europe over the last few decades is the remarkable increase in the number of lone-parent families as a result of the dissolution of relationships. Housing is one of the primary needs that arises. Attitudes for coping with the situation are varied and are determined by a number of factors—legal/legislative framework, finances and employment, psycho-social factors—which all affect m…
The financial sustainability of public services as an instrument to combat depopulation in small and medium-sized municipalities
Analysing financial risks of local governments to design sustainability policies for public services
The Effect of Changes in Public Sector Accounting Policies on Administrative Reforms Addressed to Citizens
Changes in financial reporting systems are relevant to the usefulness of governmental financial reporting in implementing New Public Management (NPM) reforms. The International Public Sector Accounting Standards, published by the International Federation of Accountants, seeks to improve the financial information reported. The aim of this paper is to analyze whether Fair Value Accounting (FVA) could improve the usefulness of governmental financial…
Un sistema normalizado de indicadores de gestión aplicable a los ayuntamientos andaluces. El proyecto Sinigal II y su aplicación al servicio de cultura
Como es bien sabido, los indicadores de gestión representan instrumentos de gran utilidad para lograr la mejora de la calidad en los servicios prestados por las administraciones públicas y en sus actuaciones, contribuyendo así a la modernización del sector público tradicional, que viene presidida, fundamentalmente, por la introducción de la competencia y el mercado y por la gestión orientada hacia el ciudadano. Así, gracias a un convenio de colab…
Could fair value accounting be useful, under NPM models, for users of financial information
International Public Sector Accounting Standards (IPSAS) are an essential quality-control factor for Public Sector Accounting Systems in European Union member states. The compliance of the latter systems with IPSAS could be influenced to a large degree by perceptions of how useful these standards are in enabling the needs of financial information users to be met. Therefore, the aim of this article is to investigate the capability of fair value ac…
Housing, Lone Parenthood and Gender
One of the most significant changes affecting family structures in Europe over the last few decades is the remarkable increase in the number of lone-parent families as a result of the dissolution of relationships. Housing is one of the primary needs that arises. Attitudes for coping with the situation are varied and are determined by a number of factors—legal/legislative framework, finances and employment, psycho-social factors—which all affect m…
The Repercussions of Marriage Breakdowns on Housing Preferences
Analysis of the relations between family events and the demand for housing has, to date, received very little attention from researchers, although there can be no douht that housing preferences vary with changing personal circumstances. The spectacular growth in the number of singleparent households throughout Europe highlights the timeliness and interest in studying the specific housing demands of this type of family. The aim of the present stud…
La responsabilidad social corporativa en los gobiernos locales
La transparencia es un elemento esencial en el debate sobre la responsabilidad social(RS) al hacer más visibles los compromisos adquiridos y los resultados obtenidos, aportando así unamayor credibilidad a las organizaciones. En concreto, la difusión de información en el ámbito de laresponsabilidad social puede contribuir a legitimar su existencia.El objetivo de esta investigación es estudiar la información relacionada con la responsabilidadsocial…
Factors determining online sustainability reporting by local governments
Although international organizations and prior literature have recognized the importance of sustainability reporting for governments nowadays, some studies have revealed that this is an issue that has received little attention and thus needs further investigation. This article studies the publication of information on sustainability issues by local governments, analysing the relationship between diverse levels of sustainability information disclo…
La transparencia sobre sostenibilidad en gobiernos regionales
En el actual contexto de crisis, los ciudadanos demandan al sector público mayor transparencia y rendición de cuentas. Este trabajo pretende avanzar en el conocimiento de las prácticas de sostenibilidad en la administración pública. Para ello proponemos comparar la divulgación de información sobre sostenibilidad realizada por distintos gobiernos regionales, analizando las webs de los mismos mediante un análisis de contenido, usando para ello un l…
Online dissemination of information on sustainability in regional governments. Effects of technological factors
The Effect of Changes in Public Sector Accounting Policies on Administrative Reforms Addressed to Citizens
Changes in financial reporting systems are relevant to the usefulness of governmental financial reporting in implementing New Public Management (NPM) reforms. The International Public Sector Accounting Standards, published by the International Federation of Accountants, seeks to improve the financial information reported. The aim of this paper is to analyze whether Fair Value Accounting (FVA) could improve the usefulness of governmental financial…
Risk Factors and Drivers of Financial Sustainability in Local Government
The current international crisis in public finances has made financial sustainability a key issue for governments. Although the European Union (EU) and other international organisations have recommended governments to monitor demographic and economic variables, few studies have considered the influence of these variables on financial sustainability. This paper seeks to identify and analyse the drivers and risk factors that influence the financial…
What can increase the default risk in local governments
Concern has been expressed by international organisations and in previous studies about the financial situation of local governments, and the question of debt has been identified as a crucial element in efforts to overcome the current financial crisis. However, the variables that can affect the financial soundness of these governments have not been sufficiently studied, despite their direct relation to the credit risk premium. In this article, we…
Analysing credit risk in large local governments
In governments throughout the world, bank lending excesses, solvency issues and worsening credit ratings have all contributed to raising risk premiums and impeding access to credit, thus provoking a major financial problem in the public sector. Accordingly, tax authorities and regulators need to analyse the causes of public sector bank debt, doing so through the joint study of idiosyncratic and systematic variables, an area that has been neglecte…
The Influence of Administrative Culture on Sustainability Transparency in European Local Governments
Although the transparency and sustainability of governments are currently of great interest to researchers, few studies have specifically addressed these issues. Nevertheless, previous research has found sustainability transparency as a key issue in government–citizen relations, especially for local governments (LGs). The aim of this article is to identify factors that promote online transparency regarding the sustainability of public policies, b…
The contribution of the right to information laws in Europe to local government transparency on sustainability
Can the cultural environment affect governmental transparency on sustainability? Useful measures for policy makers and practitioners
The aim of this study is to provide useful knowledge to policy makers and practitioners on how to promote the practices of sustainability transparency in local governments, based on the influence of the cultural environment on the disclosure of governmental information on sustainability, including social, environmental and economic information. We perform a comparative analysis of the effects of four types of variables (demographic, sociological,…
Analysing financial risks of local governments to design sustainability policies for public services
Factors influencing political corruption. An empirical research study of regional governments
International organisations assert that political corruption is a major global problem. However, it is still unclear how to combat corruption. Previous research has studied corruption in central or local governments, rarely in regional ones. In this paper, we aim to identify factors influencing political corruption in regional governments. Using panel data, we analyse the statistical association between 29 economic, financial, political and socio…
The financial sustainability of public services as an instrument to combat depopulation in small and medium-sized municipalities
Fighting depopulation in Europe by analyzing the financial risks of local governments
Throughout Europe, one of the main problems facing policymakers is that of falling rural populations. In many cases, this is aggravated by high levels of local government borrowing. Although researchers have sought to determine the causes of this debt, much remains to be known about the factors influencing the default risk of small- and medium-sized towns, information that would help them formulate policies to combat the loss of population. The a…
Business (14 works) · Economics (14 works) · Political science (12 works) · Population (9 works) · Public economics (8 works) · Sustainability (8 works) · Finance (7 works) · Economic growth (6 works) · Housing Market and Economics (6 works) · Public Policy and Administration Research (6 works)