Cost efficiency and financial situation of local governments in the Canary Isles during the recession

Bibliographic References

• Ansell, C., Boin, A., & Keller, A. (2010). Managing transboundary crises: identifying the building blocks of an effective response system. Journal of Contingencies and Crisis Management, 18(4), 195–207.
• Andrews, R., & Entwistle, T. (2013). Four faces of public service efficiency: What, how, when and for whom to produce. Public Management Review, 15(2), 246-264.
• Atan, R., Raman, S. A., Sawiran, M. S., Mohamed, N., & Mail, R. (2010). Financial Performance of Malaysian Local Authorities: A Trend Analysis. In International Conference on Science and Social Research, 271–276. Kuala Lumpur, December 5–8. CSSR.
• Balaguer-Coll, M. T. (2002). Análisis de la situación financiera y la eficiencia en las administraciones locales. Instituto de Contabilidad y de Auditoría de Cuentas.
• Balaguer-Coll, M. T. (2004). La eficiencia en las administraciones locales ante diferentes especificaciones del output. Hacienda Pública Española, 170, 37-58.
• Balaguer-Coll, M. T., & Prior, D. (2009). Short-and long-term evaluation of efficiency and quality. An application to Spanish municipalities. Applied Economics, 41(23), 2991-3002.
• Balaguer-Coll, M. T., Prior, D., & Tortosa-Ausina, E. (2007). On the determinants of local government performance: A two-stage nonparametric approach. European Economic Review, 51(2), 425-451.
• Balaguer-Coll, M. T., Prior, D., & Tortosa-Ausina, E. (2013). Output complexity, environmental conditions, and the efficiency of municipalities. Journal of Productivity Analysis, 39(3), 303-324.
• Bastida, F. J., Benito, B., & Guillamón, M. D. (2009). An empirical assessment of the municipal financial situation in Spain. International Public Management Journal, 12(4), 484-499.
• Bastida, F., Beyaert, A., & Benito, B. (2013). Electoral cycles and local government debt management. Local Government Studies, 39(1), 107-132.
• Benito, B., & Bastida, F. J. (2004). The determinants of the municipal debt policy in Spain. Journal of Public Budgeting, Accounting and Financial Management, 16(4), 525-558.
• Benito, B., Guillamón, M.D., Ríos, A.M., & Bastida, F. (2018). Can salaries and re-election prevent political corruption? An empirical evidence, Revista de Contabilidad-Spanish Accounting Review, 21 (1), 19-27.
• Benito, B., Bastida, F. J., & García, J. A. (2010). Explaining differences in efficiency: An application to Spanish municipalities. Applied Economics, 42(4), 515-528.
• Bisogno, M., & Cuadrado-Ballesteros, B. (2018). Explaining the relation between efficiency and financial condition: empirical analysis on local governments. In Financial Sustainability and Intergenerational Equity in Local Governments (pp. 149-178). IGI Global.
• Borge, L., Falch, T., & Tovmo, P. (2008). Public sector efficiency: The roles of political and budgetary institutions, fiscal capacity, and democratic participation. Public Choice, 136(3-4), 475-495.
• Borowiecki, K. J. (2013). Agglomeration economies in classical music. Papers in Regional Science, in press. https://doi.org/10.1111/pirs.12078.
• Bosch, N., Espasa, M., & Mora, T. (2012). Citizen control and the efficiency of local public services. Environment and Planning-Part C, 30(2), 248.
• Bruns, C., & Himmler, O. (2011). Newspaper circulation and local government efficiency. The Scandinavian Journal of Economics, 113(2), 470-492.
• Cabaleiro, R., Buch, E., & Vaamonde, A. (2013). Developing a method to assessing the municipal financial health. The American Review of Public Administration, 43(6), 729-751.
• Carmeli, A. (2002). A conceptual and practical framework of measuring performance of local authorities in financial terms: analysing the case of Israel. Local Government Studies 28 (1): 21–36.
• Cazals, C., Florens, J., & Simar, L. (2002). Nonparametric frontier estimation: A robust approach. Journal of Econometrics, 106(1), 1-25.
• Canadian Institute of Chartered Accountants. (1997). Indicators of government financial condition. Toronto, Ontario, Canada: CICA.
• Canadian Institute of Chartered Accountants. (2009). Public sector statements of recommended practice (SORP) 4. Indicators of financial condition. Toronto, Ontario, Canada: CICA.
• Cabasés, F., P. Pascual y J. Valles (2007), The Effectiveness of Institutional Borrowing Restrictions: Empirical Evidence from Spanish Municipalities, Public Choice, 131 (3), pp. 293-313.
• Congleton, R. (2002). The Median Voter Model. In CK Rowley (Ed.); F. Schneider (Ed.) (2003). The Encyclopedia of Public Choice.
• Cordero, J.M., Pedraja-Chaparro, F., Pisaflores, E. C., & Polo, C. (2017). Efficiency assessment of Portuguese municipalities using a conditional nonparametric approach. Journal of Productivity Analysis, 48(1), 1-24.
• Cordero, J. M., Prior, D., & Simancas, R. (2013). A comparison of public and private schools in Spain using robust nonparametric frontier methods. Central European Journal of Operations Research, 1-22.
• Cuadrado-Ballesteros, B., & Bisogno, M. (2018). Efficiency as a determinant of financial condition: an assessment of Italian and Spanish local governments. International Public Management Journal, (just-accepted), 1-58.
• Cuadrado-Ballesteros, B., García-Sánchez, I. M., & Prado-Lorenzo, J. M. l. (2013). Effect of modes of public services delivery on the efficiency of local governments: A two-stage approach. Utilities Policy, 26, 23-35.
• Da Cruz, N. F., & Marques, R. C. (2014). Revisiting the determinants of local government performance. Omega, 44, 91-103.
• Daraio, C., & Simar, L. (2007). Advanced robust and nonparametric methods in efficiency analysis: Methodology and applications. Springer Science & Business Media.
• De Borger, B., & Kerstens, K. (1996). Cost efficiency of Belgian local governments: A comparative analysis of FDH, DEA, and econometric approaches. Regional Science and Urban Economics, 26(2), 145-170.
• De Borger, B., Kerstens, K., Moesen, W., & Vanneste, J. (1994). Explaining differences in productive efficiency: An application to Belgian municipalities. Public Choice, 80(3-4), 339-358.
• De Sousa, Maria Da Conceição Sampaio, & Stošić, B. (2005). Technical efficiency of the brazilian municipalities: Correcting nonparametric frontier measurements for outliers. Journal of Productivity Analysis, 24(2), 157-181.
• De Witte, K., & Geys, B. (2013). Citizen coproduction and efficient public good provision: Theory and evidence from local public libraries. European Journal of Operational Research, 224, 592-602.
• De Witte, K., & Marques, R. C. (2010). Influential observations in frontier models, a robust non-oriented approach to the water sector. Annals of Operations Research, 181(1), 377-392.
• Diez-Ticio, A., & Mancebón, M. (2002). The efficiency of the Spanish police service: An application of the multiactivity DEA model. Applied Economics, 34(3), 351-362.
• Dijkgraaf, E., Gradus, R.H.J.M., & Melenberg, B. (2003). Contracting out refuse collection. Empirical Economics, 28 (3), 553–570.
• Dubin, J. A., & Navarro, P. (1988). How markets for impure public goods organize: The case of household refuse collection. Journal of Law, Economics, & Organization, , 217-241.
• Fernández Santos, Y., Martínez Campillo, A., & Fernández Fernández, J. M. (2015). Determinantes de la eficiencia en las universidades públicas españolas: Un análisis DEA en dos etapas. XIV Jornadas De Economía De La Educación. Madrid. Asociación De Economía De La Educación,
• Fresneda, S., & Hernández, J. (2018). Institutional capacity in the accounting reform process in Spanish local governments. Revista de Contabilidad – Spanish Accounting Review, 21 (2), 188–195, https://doi.org/10.1016/j.rcsar.2018.05.002
• Geys, B. (2006). Looking across borders: A test of spatial policy interdependence using local government efficiency ratings. Journal of Urban Economics, 60(3), 443-462.
• Geys, B., Heinemann, F., & Kalb, A. (2010). Voter involvement, fiscal autonomy and public sector efficiency: Evidence from German municipalities. European Journal of Political Economy, 26(2), 265-278.
• Giménez, V. M., & Prior J., D. (2007). Long‐and short‐term cost efficiency frontier evaluation: Evidence from Spanish local governments. Fiscal Studies, 28(1), 121-139.
• Government of Western Australia: Department of Local Government. 2013. Local Government Operational Guidelines: Financial Ratios, 18. Perth: Department of Local Government.
• Greenberg, J., & Hillier, D. (1995). Indicators of financial condition for governments. 5th Conference of Comparative International Governmental Accounting Research. Paris-Amy.
• Groves, M., Godsey, W., & Shulman, M. (2003). Evaluating Financial Condition: A Handbook of Local Government (3rd ed.). Washington, DC: International City Management Association.
• Hammer, R. B., & Green, G. P. (1996). Local growth promotion: Policy adoption versus effort. Economic Development Quarterly, 10(4), 331-341.
• Hendrick, R. M. (2011). Managing the fiscal metropolis: The financial policies, practices, and health of suburban municipalities Georgetown University Press.
• Ibarloza Arrizabalaga, A., Erkizia Olaizola, A., Malles Fernández, E. (2017). Implantación de una metodología cooperativa de cálculo de costes de los servicios públicos locales. Revista de Contabilidad-Spanish Accounting Review, 20 (2), 210-224.
• Kalb, A., Geys, B., & Heinemann, F. (2012). Value for money? German local government efficiency in a comparative perspective. Applied Economics, 44(2), 201-218.
• Kneip, A., Park, B. U., & Simar, L. (1998). A note on the convergence of nonparametric DEA estimators for production efficiency scores. Econometric Theory, 14(06), 783-793.
• Kutner, M. H., Nachtsheim, C., & Neter, J. (2004). Applied linear regression models. McGraw-Hill/Irwin.
• López-Hernández, A., Prior J., D., Zafra-Gómez, J. L., &Plata Díaz, A. M. (2012). Determinando el impacto del entorno socioeconómico y de las formas de gestión sobre la eficiencia en la prestación de servicios públicos locales de Andalucía. Fundación Pública Andaluza Centro de Estudios Andaluces. Junta de Andalucía.
• López-Hernández, A.M., Zafra-Gómez, J. L., Plata Díaz, A. M., & de la Higuera-Molina, E. J. (2017). Modeling fiscal stress and contracting out in local government: The influence of time, financial condition, and the great recession. The American Review of Public Administration, 48 (6), 565-583. https://doi.org/10.1177/0275074017699276.
• Mugera, A. W., & Nyambane, G. G. (2015). Impact of debt structure on production efficiency and financial performance of broadacre farms in Western Australia. Australian Journal of Agricultural and Resource Economics, 59(2), 208-224.
• Narbón‐Perpiñá, I., & De Witte, K. (2018a). Local governments' efficiency: a systematic literature review—part I. International Transactions in Operational Research, 25(2), 431-468.
• Narbón‐Perpiñá, I., & De Witte, K. (2018b). Local governments' efficiency: a systematic literature review—part II. International Transactions in Operational Research, 25(2), 1107-1136.
• Pascual Arzoz, P., Cabasés Hita, F., & Ezcurra, R. (2008). Financiación, restricciones institucionales y endeudamiento: Un análisis con microdatos de los municipios de Navarra. XV Encuentro de Economía Pública.
• Pérez-López, G., Plata-Díaz, A. M., Zafra-Gómez, J. L., & López-Hernández, A. M. (2014). Operaciones fuera de presupuesto (off budget), factores políticos y deuda municipal: Un estudio empírico aplicando una metodología de datos de panel. Gestión y Política Pública, 23(1), 185-218.
• Pérez-López, G., Prior, D., & Zafra-Gómez, J. L. (2015). Rethinking new public management delivery forms and efficiency: long-term effects in Spanish local government. Journal of Public Administration Research and Theory, 25(4), 1157-1183.
• Pérez-López, G., Prior, D., Zafra-Gómez, J.L., & Plata-Díaz, A.M. (2016). Cost efficiency in municipal solid waste service delivery. Alternative management forms in relation to local population size. European Journal of Operational Research, 255, 583-592. doi:10.1016/j.ejor.2016.05.034.
• Pérez-López, G., Prior, D., & Zafra-Gómez, J. L. (2018). Temporal scale efficiency in DEA panel data estimations. An application to the solid waste disposal service in Spain. Omega,76, 18-27.
• Plata-Díaz, A. M., de la Higuera-Molina, E. J., Garrido-Rodríguez, J. C., & Zafra-Gómez, J. L. (2017). Contracting out and social services: responses to the austerity machine, financial condition and political parties. Administration & Society, in press, https://doi.org/10.1177/0095399717713797.
• PricewaterhouseCoopers. 2006. National Financial Sustainability Study of Local Government: Commissioned by the Australian Local Government Association. Sydney, NSW: LGA.
• Prieto, A. M., & Zofio, J. L. (2001). Evaluating effectiveness in public provision of infrastructure and equipment: the case of Spanish municipalities. Journal of productivity Analysis, 15(1), 41-58.
• Prior, D. (2006). Efficiency and total quality management in health care organizations: A dynamic frontier approach. Annals of Operations Research, 145(1), 281-299.
• Prior, D., Surroca, J., & Tribó, J. A. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance: An International Review, 16(3), 160-177.
• Simar, L. (2003). Detecting outliers in frontier models: A simple approach. Journal of Productivity Analysis, 20(3), 391-424.
• Simar, L., & Wilson, P. W. (2007). Estimation and inference in two-stage, semi-parametric models of production processes. Journal of Econometrics, 136(1), 31-64.
• Sung, N. (2007). Information technology, efficiency and productivity: Evidence from korean local governments. Applied Economics, 39(13), 1691-1703.
• Tiebout, C. M. (1956). A pure theory of local expenditures. Journal of Political Economy, 64(5), 416-424.
• Turley, G., Robbins, G., & McNena, S. (2015). A framework to measure the financial performance of local governments. Local Government Studies, 41(3), 401-420.
• Vanden Eeckaut, P., Tulkens, H., & Jamar, M. (1993). Cost efficiency in Belgian municipalities. The Measurement of Productive Efficiency–Techniques and Applications, 300-334.
• Wang, X., Dennis, L., & Sen,Y. (2007). Measuring financial condition: A study of U.S. states. Public Budgeting and Finance, 27(2), 1-21.
• Worthington, A. C. (2000). Cost efficiency in Australian local government: A comparative analysis of mathematical programming and econometrical approaches. Financial Accountability & Management, 16(3), 201-223.
• Zafra-Gómez, J. L., Hernández Bastida, A., & López-Hernández, A. (2006). Evaluación de la condición financiera en las administraciones locales a través del análisis de componentes principales. Presupuesto y Gasto Público, 43, 113-126.
• Zafra-Gómez, J. L., & López-Hernández, A. (2006). La valoración de la condición financiera en los ayuntamientos andaluces. Auditoría Pública: Revista de los Órganos Autónomos de Control Externo, (39), 41-52.
• Zafra-Gómez, J. L., López-Hernández, A., & Hernández-Bastida, A. (2009a). Developing a model to measure financial condition in local government evaluating service quality and minimizing the effects of the socioeconomic environment: An application to Spanish municipalities. The American Review of Public Administration, 39(4), 425-449.
• Zafra-Gómez, J. L., López-Hernández, A. M., & Hernández-Bastida, A. (2009b). Evaluating financial performance in local government: maximizing the benchmarking value. International Review of Administrative Sciences, 75(1), 151-167.
• Zafra-Gómez, J. L., & Muñiz Pérez, A. (2010). Overcoming cost-inefficiencies within small municipalities: Improve financial condition or reduce the quality of public services? Environment and Planning.C, Government & Policy, 28(4), 609-629.