Developing an alert system for local governments in financial crisis |
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| Authors: | José Luis Zafra-Gómez Antonio Manuel López-Hernández Agustín Hernández-Bastida |
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| Institution: | 1. Granada University , Spain jlzafra@ugr.es;3. Granada University , Spain |
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| Abstract: | This article presents a new model which will show whether a local authority is heading for financial trouble. The model is simple for national audit bodies to use and provides an early warning of financial tensions allowing corrective action to be taken before there is a crisis. |
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