Tabla de Contenidos

Case studies/Estudios del caso:

Fripozo: Decision Making in a Frozen Food Company https://www.imanet.org/About-IMA/Professional-Publications-and-Reports/IMA-Educational-Case-Journal/IECJ-Listing?psso=true#sort=relevancy&f:iecj-issues=[2022-09,2023-06]

Informative publications/Publicaciones divulgativas:

La Opinión (25.05.2010): endeudamiento ayuntamientos Región de Murcia…. la_opinion_25_05_2010.pdf

La Opinión (26.12.2009): endeudamiento ayuntamientos Región de Murcia…. la_opinion_26_12_2009.pdf

La Verdad (02.07.2014): corrupción urbanísitica en municipios…. 2014_premio_asepuc.pdf

Technical publications/Publicaciones técnicas:

Bastida, F.; Nurunnabi, M.; Scott, V. (2023). “Micro, Small & Medium Enterprises’ need for digitization to counteract COVID-19: From “nice-to-have” to “must-have”?”. Venture Capital, Published online: 24 Nov 2023. https://doi.org/10.1080/13691066.2023.2285998

Bastida, F. (2023). Political economics and citizens’ engagement in Croatia: a differential analysis. Public Sector Economics, 47(1). https://doi.org/10.3326/pse.47.1.2

Estrada, L. and Bastida, F. (2023). “The public purse as a reelection lever: does it work in a corrupt political environment? The case of Honduras”. Local Government Studies, 49(1). https://doi.org/10.1080/03003930.2021.1906230

Bastida, F; Guillamón, M.D.; Ríos, A.M. (2022). “The Impact of Mayors’ Corruption on Spanish Municipal Spending”. Spanish Accounting Review, 25(1). https://doi.org/10.6018/rcsar.412721.

Bastida, F.; Bracci, E. and Hoque, Z. (2022). “Accounting for unstable environments in the public sector: managing post-COVID-19 times”. Journal of Public Budgeting, Accounting & Financial Management, 34(1). https://doi.org/10.1108/JPBAFM-09-2021-0136

Bastida, F; Estrada, L.; Guillamón, M.D. (2022). “Flypaper effect and partisanship theories best explain municipal financial performance in Latin America”. Policy Studies, 43(6). https://doi.org/10.1080/01442872.2021.1982887

Bastida, F.; Estrada, L. and Nurunnabi, M. (2022). “Empirical Determinants of Corruption in Honduran Municipalities”. Public Integrity, 24(7). https://doi.org/10.1080/10999922.2021.1958561

Bastida, F. and Estrada, L. (2021). “Outputs vs. Outcomes: Quality of Services in Honduran Municipalities”. Public Sector Reform and Performance Management in Emerging Economies. Outcomes-Based Approaches in Practice. PART II Central America. Edited By Zahirul Hoque. ISBN 9780367435523 https://www.routledge.com/Public-Sector-Reform-and-Performance-Management-in-Emerging-Economies-Outcomes-Based/Hoque/p/book/9780367435523

Nurunnabi, M. and Bastida, F. (2020). “The Reality Check: South Asian Countries’ Policy Responses to COVID-19 and the Impact on the Informal Sector”. G-20's Labor Chapter research paper. https://www.snc.org.sa/L20/wp-content/uploads/2021/02/3-South-Asian-Countries-Policy-Responses-to-COVID-19-and-Informal-Sector-FP.pdf

Nurunnabi, M.; Bastida, F.; Alhawal, H.M. and Bracci, E. (2020). “Government Reactions and Policies in a Global Pandemic Crisis: COVID-19 Outbreak”. G-20's Labor Chapter research paper. https://www.snc.org.sa/L20/wp-content/uploads/2021/02/1-Government-Reactions-and-Policies-in-a-Global-Pandemic-Crisis-FP.pdf

Bastida, F.; Estrada, L. and Guillamón, M.D. (2020). “Determinants of Financial E-Transparency in Honduran Municipalities.” International Journal of Public Administration in the Digital Age, 7(2). https://doi.org/10.4018/IJPADA.2020040102

Estrada, L. and Bastida, F. (2020). “Effective Transparency and Institutional Trust in Honduran Municipal Governments”, Administration and Society, 52(6). https://journals.sagepub.com/doi/10.1177/0095399719874346

Bastida, F. (2019). “Transparency and sovereign debt”, Debt Justice Norway. https://slettgjelda.no/nyheter/2019/transparency-and-sovereign-debt.

Bastida, F.; Benito, B.; Guillamón, M.D. and Ríos, A.M. (2019). “Tax mimicking in Spanish municipalities: expenditure spillovers, yardstick competition, or tax competition?”, Public Sector Economics, 43(2). https://doi.org/10.3326/pse.43.2.1

Bastida, F.; Guillamón, M.D.; Benito, B. and Ríos, A. M. (2019). ““Corruption premium” on municipal borrowing cost: the case of Spanish Mayors”, Journal of Public Budgeting, Accounting & Financial Management, 31(3). https://doi.org/10.1108/JPBAFM-12-2018-0143.

Bastida, F. (2019). “Transparency and government trust”, Public Sector Economics, 43(1). (http://pse-journal.hr/en/archive/transparency-and-government-trust_3694/) https://doi.org/10.3326/pse.43.1.3

Benito, B., Guillamón, M.D., Ríos, A.M. and Bastida, F. (2019). “Do the illegal and legal rents of politicians affect municipal election outcomes? Empirical evidence”, Local Government Studies, 45(4). https://doi.org/10.1080/03003930.2019.1585816.

Ríos, A. M., Guillamón, M.D., Benito, B., and Bastida, F. (2018). “The influence of transparency on budget forecast deviations in municipal governments”. Journal of Forecasting. 2018: Q3 263/363 IF 0.816. https://doi.org/10.1002/for.2513.

Benito, B., Guillamón, M.D., Ríos, A.M., and Bastida, F. (2018). “Can salaries and re-election prevent political corruption? An empirical evidence”. Spanish Accounting Review, 21(1), 19-27. 2018: Q3 64/103 IF 1.250. https://doi.org/10.1016/j.rcsar.2017.04.003.

Ríos, A.M.; Bastida, F. and Benito, B. (2018): “Risks and Benefits of Legislative Budgetary Oversight”, Administration and Society, 50(6). 2018: Q2 28/47 IF 1.698. https://doi.org/10.1177/0095399715602733.

Bastida, F. (2018). Privatization in Local Governments. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-20928-9_2310

Bastida, F.; Guillamón, M.D. and Benito, B. (2017): “Fiscal transparency and the cost of sovereign debt”, International Review of Administrative Sciences, 83(1). 2017: Q2 17/47 IF 1.988. http://dx.doi.org/10.1177/0020852315574999.

Ríos, A.M.; Benito, B. and Bastida, F. (2017): “Factors Explaining Public Participation in the Central Government Budget Process”, Australian Journal of Public Administration, 76(1). 2016: Q3 30/47 IF 1.072. http://dx.doi.org/10.1111/1467-8500.12197.

Benito, B.; Guillamón, M.D. and Bastida, F. (2016): “The Impact of Transparency on the Cost of Sovereign Debt in Times of Economic Crisis”, Financial Accountability and Management, 32(3). http://dx.doi.org/10.1111/faam.12090.

Benito, B.; Guillamón, M.D.; Bastida, F. and Vicente, C. (2016): “Are Politicians Successful in their Electoral Strategies? The Case of Tax Revenue Budgeting Errors”, Lex Localis - Journal of Local Self-Government, 14(2). 2016: Q3 107/175 IF 0.714. http://pub.lex-localis.info/index.php/LexLocalis/article/view/14.2.157-184%282016%29

Ríos, A.M., Bastida, F. and Benito, B. (2016): “Budget Transparency and Legislative Budgetary Oversight: an International Approach”, American Review of Public Administration, 46(5). 2016: Q2 22/47 IF 1.438. http://dx.doi.org/10.1177/0275074014565020

Benito, B.; Guillamón, M.D. and Bastida, F. (2015): “Public versus private in municipal services management”, Lex Localis - Journal of Local Self-Government, 13(4). 2015: Q3 30/47 IF 0.802. 2016: Q3 107/175 IF 0.714.

Benito, B.; Vicente, C. and Bastida, F. (2015): “The impact of the housing bubble on the growth of municipal debt: evidence from Spain”, Local Government Studies, 41(6). 2015: Q3 29/47 IF 0.804. 2016: Q3 33/47 IF 0.930. http://dx.doi.org/10.1080/03003930.2015.1048231.

Benito, B.; Guillamón, M.D. and Bastida, F. (2015): “Non-fulfillment of Debt Limits in Spanish Municipalities”, Fiscal Studies, 36(1). 2015: Q3 65/94 IF 0.705. 2016: Q3 52/96 IF 1.044. http://onlinelibrary.wiley.com/doi/10.1111/j.1475-5890.2015.12046.x/abstract.

Benito, B.; Guillamón, M.D. and Bastida, F. (2015): “Budget forecast deviations in municipal governments: determinants and implications”, Australian Accounting Review, 25(1). 2015: Q3 57/94 IF 0.825. 2016: Q4 75/96 IF 0.576. http://onlinelibrary.wiley.com/doi/10.1111/auar.12071/abstract

Benito, B.; Guillamón, M.D. and Bastida, F. (2015): “Determinants of urban political corruption in local governments”, Crime, Law and Social Change, 63(3-4). 2015: Q3 66/95 IF 0.491. 2016: Q3 64/96 IF 0.667. http://link.springer.com/article/10.1007/s10611-015-9563-9?wt_mc=alerts.TOCjournals

Benito, B.; Bastida, F.; Vicente, C. and Ríos, A.M. (2014): “The causes of legal rents extraction: evidence from Spanish municipalities”, Public Choice, 161(3-4). 2014: Q2 71/161 IF 0.835. 2016: Q3 100/165 IF 0.788. http://dx.doi.org/10.1007/s11127-014-0206-y

Bastida, F.; Guillamón, M.D. and Benito, B. (2014): “Explaining Interest Rates in Local Government Borrowing”, International Public Management Journal, 17(1). 2014: Q2 22/46 IF 0.857. 2016: Q2 15/47 IF 1.723. http://dx.doi.org/10.1080/10967494.2014.874257

Benito, B.; Bastida, F. and Vicente, C. (2013): “Creating Room for Manoeuvre: a Strategy to Generate Political Budget Cycles under Fiscal Rules”. Kyklos, 66(4). 2013: Q2 118/333 IF 1.083. 2016: Q3 181/347 IF 0.891. http://dx.doi.org/10.1111/kykl.12032

Ríos, A.M., Benito, B. and Bastida, F. (2013): “Determinants of Central Government Budget Disclosure: An International Comparative Analysis”, Journal of Comparative Policy Analysis: Research and Practice, 15(3). 2013: Q3 36/46 IF 0.396. 2016: Q3 31/47 IF 1.017. http://www.tandfonline.com/doi/full/10.1080/13876988.2013.798449#.UmJGUFBGuNM

Vicente, C. Benito, B. and Bastida, F. (2013): “Transparency and Political Budget Cycles at municipal level”, Swiss Political Science Review, 19(2). 2013: Q2 77/157 IF 0.676. 2016: Q3 97/165 IF 0.841. http://dx.doi.org/10.1111/spsr.12036

Bastida, F.; Guillamón, M.D. and Benito, B. (2013): “Municipal Spending in Spain: A Spatial Approach”, Journal of Urban Planning and Development-ASCE, 139(2). 2013: Q3 65/124 IF 0.931. 2016: Q2 58/125 IF 1.455. http://dx.doi.org/10.1061/%28ASCE%29UP.1943-5444.0000138

Benito, B.; Bastida, F. and Vicente, C. (2013): “Municipal Elections and Cultural Expenditure”, Journal of Cultural Economics, 37(1). 2013: Q1 61/333 IF 1.741. 2016: Q4 285/347 IF 0.472. http://dx.doi.org/10.1007/s10824-012-9175-5

Bastida, F.; Beyaert, A. and Benito, B. (2013): “Electoral cycles and local government debt management”, Local Government Studies, 39(1). 2013: Q3 28/46 IF 0.620. 2016: Q3 33/47 IF 0.930. http://dx.doi.org/10.1080/03003930.2012.683861

Guillamón, M.D.; Bastida, F. and Benito, B. (2013): “The electoral budget cycle on municipal police expenditure”, European Journal of Law and Economics, 36(3). 2013: Q3 103/139 IF 0.330. 2016: Q3 108/149 IF 0.481. http://dx.doi.org/10.1007/s10657-011-9271-6

Benito, B.; Bastida, F. and Vicente, C. (2012): “Political Budget Cycles in Local Governments”, Lex Localis – Journal of local self-government, 10(4). 2012: Q3 111/157 IF 0.400. 2016: Q3 107/175 IF 0.714

Guillamón, M.D.; Benito, B. and Bastida, F. (2011): “Evaluación de la deuda pública local en España”, Revista Española de Financiación y Contabilidad, XL(150). 2011: Q4 82/86 IF 0.128.

Guillamón, M.D.; Bastida, F. and Benito, B. (2011): “The determinants of Local Governments' financial transparency”, Local Government Studies, 37(4). 2011: Q4 35/45 IF 0.429. 2016: Q3 33/47 IF 0.930. http://dx.doi.org/10.1080/03003930.2011.588704

Benito, B.; Bastida, F. and Guillamón, M.D. (2010): “Urban Sprawl and the Cost of Public Services:An Evaluation of Spanish Local Governments”, Lex Localis – Journal of local self-government, 8(3). 2011: Q4 39/45 IF 0.317. 2016: Q3 107/175 IF 0.714. http://pub.lex-localis.info:60/index.php/LexLocalis/article/view/8.3.245-264%282010%29

Benito, B. and Bastida, F. (2010): “Politics and financial management: a long-term evaluation on Spanish local governments”, International Journal of Critical Accounting, 2(3). http://dx.doi.org/10.1504/IJCA.2010.033432

Navarro, J.C. and Bastida, F. (2010): “An empirical insight on the adoption of International Financial Reporting Standards by Spanish listed companies”, Journal of International Accounting, Auditing and Taxation, 19(2). http://dx.doi.org/10.1016/j.intaccaudtax.2010.07.003

Benito, B.; Bastida, F. and García, J. A. (2010): “Explaining differences in efficiency: an application to Spanish municipalities”, Applied Economics, 42(4). 2010: Q3 216/303 IF 0.424. 2016: Q3 233/347 IF 0.648. http://dx.doi.org/10.1080/00036840701675560

Bastida, F.; Benito, B. and Guillamón, M.D. (2009): “An empirical assessment of the municipal financial situation in Spain”, International Public Management Journal, 12(4). 2010: Q1 3/39 IF 1.95. http://dx.doi.org/10.1080/10967490903328139

Benito, B. and Bastida, F. (2009): “Budget transparency, fiscal performance and political turnout: an international approach”, Public Administration Review, 69(3). 2009: Q2 9/32 IF 1.152. 2016: Q1 2/47 IF 3.473. http://dx.doi.org/10.1111/j.1540-6210.2009.01988.x

Benito, B. and Bastida, F. (2008): “La comptabilisation des partenariats public-privé en comptabilité nationale”, Revue Française de Comptabilité, 416. http://www.experts-comptables.fr/csoec/publications/la_rfc/la_rfc_n_416

Benito, B. and Bastida, F. (2008): “Política y gestión financiera municipal”, Spanish Accounting Review, Volumen: 11(2).

Benito, B., Montesinos, V. and Bastida, F. (2008): “An example of creative accounting in public sector: The private financing of infrastructures in Spain”, Critical Perspectives on Accounting, 19(7). 2015: Q2 28/94 IF 1.454. http://dx.doi.org/10.1016/j.cpa.2007.08.002

Benito, B.; Bastida, F. (2007): “La consolidación de cuentas en las entidades locales españolas: un estudio empírico”, Revista Española de Financiación y Contabilidad, XXXVI(134). 2010: Q4 73/76 IF 0.163. http://www.aeca.es/pub/refc/acceso.php?id=1046

Bastida, F. and Benito, B. (2007) “Central government budget practices and transparency: an international comparison”, Public Administration, Volumen: 85(3). 2007: Q1 7/27 IF 0.920. 2016: Q1 5/47 IF 2.959. http://dx.doi.org/10.1111/j.1467-9299.2007.00664.x

Bastida, F. and Benito, B. (2006): “Financial reports and decentralization in municipal governments”, International Review of Administrative Sciences, Volumen: 72(2). 2006: Q4 21/23 IF 0.250. 2016: Q2 23/47 IF 1.350. http://dx.doi.org/10.1177/0020852306064611

Benito, B. and Bastida, F. (2005): “Análisis del endeudamiento en los ayuntamientos: un estudio empírico”, Revista Española de Financiación y Contabilidad, Volumen: XXXIV - nº 126. 2010: Q4 73/76 IF 0.163. http://aeca.es/pub/refc/acceso.php?id=0018

Benito, B. and Bastida, F. (2004): “The determinants of the municipal debt policy in Spain ”, Journal of Public Budgeting, Accounting & Financial Management, 16(4). https://doi.org/10.1108/JPBAFM-16-04-2004-B002