Investigación/Research

Ríos, A. Mª., Guillamón, Mª. D., & Benito, B. (2024). “The influence of local government transparency on the implementation of the Sustainable Development Goals in municipalities”, Journal of Public Budgeting, Accounting & Financial Management. Accepted to be published.

Guillamón, Mª.D.; Cuadrado-Ballesteros, B. and Ríos A.Mª. (2024). “Gender pay gap in Spanish local governments”, Cities, vol. 150, 105025 (https://doi.org/10.1016/j.cities.2024.105025).

Guillamón, Mª.D.; Ríos, A.Mª. and Cuadrado-Ballesteros, B.(2024): “Financial health of local governments: A gender approach”, Social Politics, vol. 31, nº 1, pp. 72-98 (https://doi.org/10.1093/sp/jxad017).

Cuadrado-Ballesteros, B.; Ríos A.Mª. and Guillamón, Mª.D. (2024): “Does Gender Explain the Indebtedness Levels of Local Governments”, Public Performance and Management Review, vol. 47 nº1, pp 147-173 (https://doi.org/10.1080/15309576.2023.2269398).

Benito, B.; Guillamón, Mª. D. and Ríos, A. Mª. (2023): “What factors make a municipality more involved in meeting the Sustainable Development Goals? Empirical evidence”, Environment, Development and Sustainability, Early view (https://doi.org/10.1007/s10668-023-04330-6).

Cuadrado-Ballesteros, B.; Ríos A.Mª. and Guillamón, Mª.D. (2023): Transparency in public administrations: A structured literature review“, Journal of Public Budgeting, Accounting and Financial Management, accepted to be published (https://doi.org/10.1108/JPBAFM-10-2022-0158).

Benito, B.; Guillamón, Mª.D. and Ríos, A.Mª. (2023): “The Sustainable Development Goals: How does their implementation affect the financial sustainability of the largest Spanish municipalities”, Sustainable Development, vol. 31, nº 4, pp.2836-2850 (https://doi.org/10.1002/sd.2551).

Benito, B.;…Ríos,A.M.;… et al. (2022): Manual de Contabilidad y Auditoria del Sector Público, Ed. Consejo General de Economistas de España (ISBN 978-84-18495-26-7) (https://ec.economistas.es/https-ec-economistas-es-wp-content-uploads-sites-5-2019-07-portada_manual-de-contabilidad-y-auditoria-del-sector-publico-1_pages-to-jpg-0001-jpg/)

Ríos, A.Mª.; Guillamón, Mª.D.; Egea-Martínez, J.M. and Benito, B. (2022): “¿Influye una mayor transparencia en la mejor gestión de los recursos públicos? El ejemplo de los ayuntamientos españoles / Does more transparency lead to better management of public resources? The example of Spanish municipalities”, CIRIEC-España, revista de economía pública, social y cooperativa, nº 106, pp.267-298 (https://doi.org/10.7203/CIRIEC-E.106.18983).

Ríos, A.Mª.; Guillamón, Mª.D.; Cifuentes-Faura, J. and Benito, B. (2022): “Efficiency and sustainability in municipal social policies”, Social Policy and Administration, vol. 56, nº 7, pp. 1103-1118 (https://doi.org/10.1111/spol.12843).

Ríos, A.M.; Guillamón, Mª.D. and Cuadrado-Ballesteros, B. (2022): “The role of women in local governments: an analysis of efficiency in Spain”, Urban Affairs Review, accepted to be published.

Cuadrado-Ballesteros, B.; Guillamón, Mª.D. and Ríos, A.Mª. (2022): “Does gender matter in budget deviations:An empirical assessment of Spanish local governments”, Public Management Review, vol. 24, nº 10, pp. 1521-1544 (https://doi.org/10.1080/14719037.2021.1912816).

Bastida, F.; Guillamón, Mª.D. and Ríos, A.M. (2022): “The Impact of Mayors’ Corruption on Spanish Municipal Spending”, Revista de Contabilidad-Spanish Accounting Review, vol. 25, nº 1, pp.107-120 (https://doi.org/10.6018/rcsar.412721).

Guillamón, Mª.D.; Ríos, A.Mª. and Benito, B. (2021): “An Assessment of Post-COVID-19 EU Recovery Funds and the Distribution of Them among Member States”, Journal of Risk and Financial Management, vol. 14, nº 11, 549 (https://doi.org/10.3390/jrfm14110549).

Benito, B.; Guillamón, Mª.D.; Ríos, A.Mª. (2021): “Political Budget Cycles in Public Revenues: Evidence from Fines”, SAGE Open, vol. 11, nº 4 (https://doi.org/10.1177/21582440211059169).

Benito, B; Guillamón, Mª.D. and Ríos, A.Mª. (2021): “Are politicians using fines for electoral purposes? Empirical evidence”, Spanish Journal of Finance and Accounting-Revista Española de Financiación y Contabilidad, vol. 50, nº 3, pp. 338-358 (https://doi.org/10.1080/02102412.2020.1815966).

Benito, B.; Guillamón, Mª.D. and Ríos, A.Mª (2021): “Transparency and efficient management in local governments”, Cities, vol. 115, pp. 103234 (https://doi.org/10.1016/j.cities.2021.103234).

Benito, B.; Guillamón, Mª.D.; Martínez-Córdoba, P.J. and Ríos, A.Mª (2021): “Influence of selected aspects of local governance on the efficiency of waste collection and street cleaning services”, Waste Management, vol. 126, pp. 800-809 (https://doi.org/10.1016/j.wasman.2021.04.019).

RÍOS, A.Mª ; and Picazo-Tadeo, A.J.(2021) Measuring environmental performance in the treatment of municipal solid waste: The case of the European Union-28. Ecological Indicators, 123, p. 107328.

Ríos, A.Mª.; Guillamón, Mª.D.; García, A.J. and Benito, B. (2021): “¿Existe sesgo político en el reparto municipal de los fondos regionales? El ejemplo de la Región de Murcia (Is there a political bias in the municipal distribution of regional funds? The example of the Region of Murcia)”, Investigaciones Regionales-Journal of Regional Research, 49, pp. 89-112 (https://investigacionesregionales.org/wp-content/uploads/sites/3/2021/03/05-Rios.pdf).

Metallo, C.; Gesuele, B.; Guillamón, Mª.D. and Ríos, A.M. (2020): “Determinants of public engagement on municipalities' Facebook pages”, The Information Society, vol. 36, nº 3, pp. 147-159. (https://doi.org/10.1080/01972243.2020.1737605).

Ríos, A.Mª; Redondo-López, A.B. y Benito, B. (2019): “La transparencia presupuestaria en las Comunidades Autónomas españolas”, CIRIEC-España, revista de economía pública, social y cooperativa, nº 96, pp. 281-310 .

Bastida, F.; Benito, B., Mª.D.; and Ríos, A.Mª. (2019): “Tax mimicking in Spanish municipalities: expenditure spillovers, yardstick competition, or tax competition?”, Public Sector Economics, vol. 43, nº 2, pp. 115-139.

Benito, B.; Faura, U.; Guillamón, Mª.D. and Ríos, A.Mª. (2019): “The efficiency of public services in small municipalities: the case of drinking water”, Cities, vol. 93 (october), pp. 95-103 (https://authors.elsevier.com/a/1Z0WBy5jOZDwa).

Bastida, F.; Guillamón, Mª.D.; Benito, B. and Ríos, A.Mª. (2019): “Corruption premium on municipal borrowing cost: the case of Spanish Mayors”, Journal of Public Budgeting, Accounting and Financial Management, accepted to be published.

Benito, B.; Guillamón, Mª.D.; Ríos, A.Mª. and Bastida, F. (2019): “Do the illegal and legal rents of politicians affect municipal election outcomes? Empirical evidence”, Local Government Studies, VOL. 45, NO. 4, 546–568.

Benito, B.; Faura, U.; Guillamón, Mª.D. and Ríos, A.Mª. (2019): “Empirical evidence for efficiency in provision of drinking water”, Journal of Water Resources Planning and Development, vol. 145, nº 4 (https://ascelibrary.org/journal/jwrmd5).

Bastida, F.; Benito, B.; Guillamón, Mª.D. and Ríos, A.Mª. (2018): “Corruption and electoral outcomes in Spanish local governments”. Chapter of the book Retos de la contabilidad y la auditoría en la economía actual. Homenaje al profesor Vicente Montesinos Julve, edited by B. Benito, I. Brusca, V. Condor, R. Dasí, Mª.A. García-Benau, A. Gimeno and J.M. Vela (ISBN 978-84-9133-157-5), Ed. Universidad de Valencia, pp. 519-532.

Ríos, A.Mª.; Guillamón, Mª.D.; Benito, B. and Bastida, F. (2018): “The influence of transparency on budget forecast deviations in municipal governments”, Journal of Forecasting, vol. 37, nº 4, pp. 457-474

Ríos, A.Mª.; Bastida, F. and Benito, B. (2018): “Risks and Benefits of Legislative Budgetary Oversight”, Administration & Society, vol. 50, nº 6, pp. 856-883 (http://journals.sagepub.com/home/aas).

Benito, B.; Guillamón, Mª.D. and Ríos, A.Mª. (2018): “Public Management Versus Private Management in the Provision of Drinking Water: What is the Cheapest?”, Lex Localis - Journal of Local Self-Government, vol. 16, nº 2, pp. 271-292 (http://pub.lex-localis.info/index.php/LexLocalis).

Benito, B.; Guillamón, Mª.D.; Ríos, A.Mª. and Bastida,F. (2018): “Can salaries and re-election prevent political corruption? An empirical evidence”, Revista de Contabilidad-Spanish Accounting Review, vol. 21, nº 1, pp. 19-27 (https://doi.org/10.1016/j.rcsar.2017.04.003).

Benito, B.; Guillamón, Mª.D.; Ríos, A.Mª y Ruiz, F.J. (2017): “Determinantes del gasto en cultura en los municipios españoles”, chapter of the book Jornada ASEPUC Homenaje al Profesor D. José María Requena Rodríguez (ISBN 978-84-941823-6-5), Ed. Universidad de Málaga, Málaga, pp. 127-144.

González, A.; Bastida, F.; and Ríos, A.Mª (2017): “Auditoría del área de existencias de la empresa industrial Aluminia, S.L. y análisis sobre valoración a cierre de ejercicio 2015 de los productos terminados”,capítulo del libro Contabilidad, auditoría y empresa en una economía global (en homenaje al Prof. Dr. D. Pedro Luengo Mulet) (ISBN 978-84-933070-3-5), Editorial Colegio de Economistas de la Región de Murcia, Murcia

Benito, B.; Guillamón, Mª.D. and Ríos, A-Mª (2017): “The electoral budget cycle on municipal waste collection expenditure”, Applied Economics, vol. 49, nº 41, pp. 4161-4179 (http://www.tandfonline.com/toc/raec20/current).

Ríos, A.; Benito, B.; and Bastida, F. (2017): “Factors Explaining Public Participation in the Central Government Budget Process”, Australian Journal of Public Administration, vol. 76, nº 1, pp. 48-64 (http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-8500).

Guillamón, Mª.D.; Ríos, A.M.; Gesuele, B. y Metallo, C. (2016): “Factors Influencing Social Media Use in Local Governments: The Case of Italy and Spain”, Government Information Quarterly, vol. 33, nº 3, pp.460-471(http://authors.elsevier.com/a/1ToH~,Grm00yj3).

Ríos, A. Mª; Bastida, F. and Benito, B.(2016): “Budget Transparency and Legislative Budgetary Oversight: an International Approach”, The American Review of Public Administration, vol. 45, nº 5, pp. 546-568 (http://arp.sagepub.com/).

Lapsley, I. and Ríos, A. (2015): “Making Sense of Government Budgeting: An Internal Transparency Perspective”, Qualitative Research in Accounting and Management, vol. 12, nº 4, pp. 377-394.

Benito, B.; Bastida, F.; Ríos,A.M. and Vicente, C. (2014): “The Causes of Legal Rents Extraction: Evidence from Spanish Municipalities”, Public Choice, vol.161, nº 3-4, pp.367-383 (http://www.springer.com/economics/public+finance/journal/11127).

Ríos, A.M.; Benito, B. and Bastida, F. (2013): “Determinants of Central Government Budget Disclosure: an International Comparative Analysis”, Journal of Comparative Policy Analysis, vol. 15, nº 3, pp. 235-254 (http://www.tandfonline.com/loi/fcpa20#.Ue-tf41M_A8).

Vicente, C., Ríos, A.M. y Guillamón, Mª. D.(2013): “Voting behavior and budget stability”, Spanish Accounting Review, vol. 16, nº 1, pp. 46-52 (http://www.rc-sar.es/verPdf.php?articleId=238).

Guillamón, Mª. D.; Ríos, A. M. y Vicente, C. (2011): “Transparencia financiera de los municipios españoles. Utilidad y factores relacionados”, Auditoría Pública, vol. 55, pp. 109-116. (http://www.auditoriapublica.com/hemeroteca/P%C3%A1g%20109-116%20n%C2%BA%2055.pdf).

Bastida, F.; Guillamón, Mº.D and Ríos, A. (2011): “Explaining interest rates in local government borrowing”, In 10th International Workshop on Public Sector Accounting, edited by the Spanish Association of University Teachers of Accounting (ASEPUC), ISBN: 978-84-694-9154-6, pp.23-49.