Possibilities of using in Poland the foreign models
of predicting the fiscal distress in local government units
Possibilities of using in Poland the foreign models
of predicting the fiscal distress in local government units
Author(s): Elżbieta Malinowska-MisiągSubject(s): Social Sciences, National Economy, Public Finances
Published by: Wydawnictwo Uniwersytetu w Białymstoku
Keywords: fiscal distress; financial condition of local government units; ratio analysis
Summary/Abstract: The aim of the paper is to analyze the usefulness of foreign models of assessing financial conditionfor predicting financial distress in local governments and to verify whether they may be applied toPolish local government units. The selection of models and indicators was based on a review of foreignliterature. Next, a quantitative survey was conducted to verify the assessments resulting from the theoreticalanalysis of the examined models. The studied group comprised municipalities with populationsunder 100,000 and the research covered the years 2010-2016. The study uses data from budget reportsand consolidated balance sheets of local government units.
Journal: Optimum. Economic Studies
- Issue Year: 93/2018
- Issue No: 3
- Page Range: 115-125
- Page Count: 11
- Language: English