IDEAS home Printed from https://ideas.repec.org/a/taf/rpxmxx/v24y2022i10p1521-1544.html
   My bibliography  Save this article

Does gender matter in budget deviations? An empirical assessment of Spanish local governments

Author

Listed:
  • Beatriz Cuadrado-Ballesteros
  • María Dolores Guillamón
  • Ana María Ríos

Abstract

By using a sample of 140 Spanish municipalities for the period 2008-2018, our results show that the gender of the mayor and the percentage of women councillors in local governments influence budget deviations both in expenditures and revenues. Concretely, municipalities with women mayors and more female members tend to overestimate revenues and underestimate expenditures; but these effects turn contrary when the number of female councillors increases, resulting in a better financial situation. Then, we may conclude that women could contribute to the financial health of local governments once they have enough representation.

Suggested Citation

  • Beatriz Cuadrado-Ballesteros & María Dolores Guillamón & Ana María Ríos, 2022. "Does gender matter in budget deviations? An empirical assessment of Spanish local governments," Public Management Review, Taylor & Francis Journals, vol. 24(10), pages 1521-1544, October.
    • Handle: RePEc:taf:rpxmxx:v:24:y:2022:i:10:p:1521-1544
    DOI: 10.1080/14719037.2021.1912816
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/14719037.2021.1912816
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/14719037.2021.1912816?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:rpxmxx:v:24:y:2022:i:10:p:1521-1544. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/rpxm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.