Impact of Size and Geographic Location on the Financial Condition of Spanish Municipalities

Abstract

In this study, the financial condition of Spanish municipalities is analyzed, due to its complex nature, through an integrated approach. In order to achieve that, the frameworks developed by the International City/County Management Association and the Canadian Institute of Chartered Accountants were taken as reference. Moreover, the authors used several indicators and a large sample of Spanish municipalities; the methodology used in the study objectifies the process of use of indicators. The study highlights the influence of population size and geographic location of local government on some dimensions of the financial condition of Spanish municipalities.