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Measures to Assess the Payment Behavior of the Portuguese Subnational Governments

In: Eurasian Economic Perspectives

Author

Listed:
  • Paula Gomes Santos

    (Lisbon Accounting and Business School – ISCAL/IPL)

  • Carla Martinho

    (Lisbon Accounting and Business School – ISCAL/IPL)

Abstract

This study aims to assess the outcomes of the Late Payments Directive (LPD), in the Portuguese subnational governments, which is essential for the sustainability of their commercial debt. It proposes that the control measure of the payment behavior is permeable to creative accounting practices. The investigation is based on a quantitative study of the 308 Portuguese subnational governments, from 2011 to 2017. The data were obtained from the official releases of the Directorate-General of Local Authorities (DGAL). The paper provides empirical insights about the actual outcomes of LPD. It suggests that the official data reported by Portuguese subnational governments is not reliable and does not enable the accurate evaluation of the LPD outcomes, not setting a common methodology for measuring the payment behavior of public authorities neither in Portugal, nor when compared with other Member States. Although all the data was obtained from DGAL, its lack of reliability is highlighted. Researchers are encouraged to study the control measures of the payment’s behavior adopted by other Member States. The paper contributes to the knowledge of the Portuguese actual outcomes of LPD implementation at subnational governments and proposes new control measures.

Suggested Citation

  • Paula Gomes Santos & Carla Martinho, 2021. "Measures to Assess the Payment Behavior of the Portuguese Subnational Governments," Eurasian Studies in Business and Economics, in: Mehmet Huseyin Bilgin & Hakan Danis & Ender Demir & Sofia Vale (ed.), Eurasian Economic Perspectives, pages 37-53, Springer.
    • Handle: RePEc:spr:eurchp:978-3-030-63149-9_3
    DOI: 10.1007/978-3-030-63149-9_3
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    Cited by:

    1. Paula Gomes Dos Santos & Fábio Albuquerque, 2023. "Does the Average Payment Period Play a Relevant Role in Explaining the Portuguese Municipalities’ Financial Distress?," Economies, MDPI, vol. 11(7), pages 1-22, July.

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