La información financiera de las administraciones públicas y las entidades de depósito

Resum

In the last years the financial information of thePublic Administrations, and concretely of the local administrations, has acquired special importance for the credit institutions due to the important role that these assume in financing of its investments. In this context, the present paper has a double objective. On one side, it contributes to the empirical evidence uponthe training of the risks` analysts of the Spanish credit institutions for the interpretation of the financial information that supply the local entities. It shows the bigger or smaller importance that it is attributed to the fact of having human resources educated in this field. On the other side, we identify who are thespeakers in the local administrations that facilitatethe necessary financial information and, in their case, who resolves the possible doubts to the credit institutions. Generally speaking, these persons will be the ones with a higher communication during the process of request and concession of the loan.