Investigación/Research

Benito, B., Guillamón, Mª. D., Ríos, A. Mª., & Cifuentes-Faura, J. (2024). “The relationship between culture and Sustainable Development Goal compliance at the municipal level”, Sustainable Development, accepted to be published.

Cohen, S., Guillamón, Mª. D., Lapsley, I. and Robbins, G. (2024). Sustainability in Crises (March 24, 2024). Available at SSRN: https://ssrn.com/abstract=4855087 or http://dx.doi.org/10.2139/ssrn.4855087

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).

Cifuentes-Faura, J.; Guillamón, Mª. D.; & Benito, B. (2024). “The influence of transparency on municipal taxation: an empirical analysis”, Administration & Society, OnlineFirst (https://doi.org/10.1177/00953997241239024).

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).

Benito, B., Brusca, I., de Blas, J.I., del Amo, L., Guillamón, Mª. D., Marín, S., Labrador, M., & Olmo, J. (2023). Análisis del nivel de transparencia económico-financiera de las entidades locales y sus entidades dependientes, Ed. Consejo General de Economistas de España (ISBN 978-84-18495-63-2) (https://www.economistas.es/Contenido/Consejo/Estudios%20y%20trabajos/Informe%20REA-CGE.%20Transparencia%20entidades%20locales.%20Noviembre2023.pdf).

Cifuentes-Faura, J.; Benito, B. and Guillamón, Mª. D. (2023): “Factors Influencing the Structure of Municipal Taxation. Special Reference to Political Corruption”, Local Government Studies, vol. 49, nº 3, pp. 698-722 (https://doi.org/10.1080/03003930.2022.2031157).

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).

Nurmandi, A.; Wahyuni, H.; Guillamon, Mª.D.; Salahudin and Muallidin, I. (2023): “Social media use for public policymaking cycle: a meta-analysis”, Electronic Government, an International Journal, accepted to be published. (https://doi.org/10.1504/EG.2023.10044828). (Online first: https://www.inderscience.com/admin/ospeers/getInProduction.php?id=105135&fid=14130&fromonsusy=yes)

Congge, U.; Guillamón, Mª.D.; Nurmandi, A.; Salahudin and Sihidi, I.T. (2023): “Digital democracy: A systematic literature review”, Frontiers in Political Science, Vol. 5, pp. 972802. (https://doi.org/10.3389/fpos.2023.972802)(https://www.frontiersin.org/articles/10.3389/fpos.2023.972802/full).

Benito, B.; Martínez-Córdoba, P.J. and Guillamón, Mª.D. (2023): “Influence of managerial ability on the re-election of municipal political parties”, Local Government Studies, Vol. 49, nº 1, pp. 181-203 (https://doi.org/10.1080/03003930.2022.2052856).

Cifuentes-Faura, J.; Benito, B.; Guillamón, Mª. D. and Faura, U. (2023): “Relationship between transparency and efficiency in municipal governments: Several nonparametric approaches”, Public Performance & Management Review. Vol. 46, nº 1, pp.193-224 (https://doi.org/10.1080/15309576.2022.2123007).

Benito, B.;…Guillamón, Mª.D. 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, Vol. 59, nº 4, pp. 1013-1045. (https://doi.org/10.1177/10780874221113217)

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).

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).

Mateos-Soler, I. and Guillamón, Mª. D. (2021): Impacto del Covid-19 en las auditorías de Estados Financieros de cierre del ejercicio 2019. GESTIÓN, Revista de Economía, vol. Jul-Dic, nº 71, pp. 33-37.

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. and 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).

Bastida, F.; Estrada, L. and Guillamón, Mª.D. (2021): ” Flypaper effect and partisanship theories best explain municipal financial performance in Latin America“, Policy Studies, accepted for publication.(https://doi.org/10.1080/01442872.2021.1982887).

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).

Guillamón, Mª.D.; Cifuentes, J.; Faura, U. and Benito, B. (2021): “Effect of political corruption on municipal tax revenues”, Revista de Contabilidad - Spanish Accounting Review, vol. 24, nº 2, pp. 231–240 (https://doi.org/10.6018/rcsar.410581).

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) (free download at https://authors.elsevier.com/a/1czpKy5jOjTE3).

Gesuele B.; Metallo C., Guillamón Mª.D., Ríos A.Mª. (2021) The Use of Social Media for Electoral Purposes. The Case of the Italian Election in 2018. In: Ceci F., Prencipe A., Spagnoletti P. (eds) Exploring Innovation in a Digital World. Lecture Notes in Information Systems and Organisation, vol 51. Springer, Cham. (https://doi.org/10.1007/978-3-030-87842-9_17)

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) (free download at https://authors.elsevier.com/a/1cyAp,LlFPCcp2).

Guillamón, Mª.D. and Cuadrado-Ballesteros, B. (2021): “Is transparency a way to improve efficiency? An assessment of Spanish municipalities”, Regional Studies, vol. 55, nº2, pp. 221-233. (https://doi.org/10.1080/00343404.2020.1772964)

Benito, B.; Martínez-Córdoba, P.J. and Guillamón, Mª.D. (2021): “Measurement and Determinants of Efficiency in the Municipal Police Service”, Evaluation and Program Planning, 85, 101904 (https://doi.org/10.1016/j.evalprogplan.2020.101904).

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).

Benito, B.; Martínez-Córdoba, P.J. and Guillamón, Mª.D. (2021): “Impact of politicians’ salaries and their dedication regime on the efficiency of municipal public services”, Local Government Studies, vol. 47, nº 5, pp. 784-807. (https://doi.org/10.1080/03003930.2020.1768851)

Barrera, V.; Demetrio-Polo, S. and Guillamón, Mª.D. (2020): “Efecto de los mecanismos del gobierno corporativo en la gestión del resultado. Evidencia empírica. México 2014-2017”. Chapter of the book Tendencias en la Investigación Universitaria. Una Visión desde Latinoamérica, edited by Y. Chirinos, A.G. Ramírez, R. Godínez, N. Barbera and D.C. Rojas (ISBN 978-980-7857-39-0), Ed. Fondo Editorial Servando Garcés, pp. 219-238.(https://doi.org/10.47212/tendencias2020vol.xii.1).

Bastida, F.; Estrada, L. and Guillamón, Mª.D. (2020): “Determinants of Financial E-Transparency in Honduran Municipalities”, International Journal of Public Administration in the Digital Age, vol. 7, nº 2, pp. 23-37.(https://doi.org/10.4018/IJPADA.2020040102).

Sánchez-Aznar, L.A.; Guillamón, Mª.D. and Benito, B. (2020): “Análisis de los informes elaborados por los OCEX. El ejemplo de la Cámara de Comptos de Navarra”, Auditoría Pública, nº 75, pp. 59 - 72 (http://asocex.es/analisis-de-los-informes-elaborados-por-los-ocex-el-ejemplo-de-la-camara-de-comptos-de-navarra).

Benito, B.; Guillamón, Mª.D. and Martínez-Córdoba, P.J. (2020): “Determinants of efficiency improvement in the Spanish public lighting sector”, Utilities Policy, vol. 64, June (in progress) (https://doi.org/10.1016/j.jup.2020.101026).

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).

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 (http://www.pse-journal.hr/en/archive/tax-mimicking-in-spanish-municipalities-expenditure-spillovers-yardstick-competition-or-tax-competition_4110/).

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://doi.org/10.1016/j.cities.2019.04.016).

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, vol. 31, nº 3, pp. 392-409 (https://doi.org/10.1108/JPBAFM-12-2018-0143).

Benito, B.; Guillamón, Mª.D.; Ríos, A.Mª. and Bastida, F. (2019): “Do illegal and legal rents of politicians affect municipal election outcomes? An empirical evidence”, Local Government Studies, vol. 45, nº 4, 546-568 (https://www.tandfonline.com/eprint/c86ma6sMJYNd7MXwkhpu/full?target=10.1080/03003930.2019.1585816).

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 Management, 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 978-84-157-5), Ed. Universidad de Valencia, pp. 519-532.

Benito, B.; Guillamón, Mª.D. and Ríos, A.M. (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.

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).

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 (https://onlinelibrary.wiley.com/journal/1099131x).

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.

Benito, B.; Guillamón, Mª.D. y López, P. (2017): “Determinantes del coste efectivo del servicio municipal de recogida de basuras”, chapter of the book Contabilidad, auditoría y empresa en una economía global (en homenaje al Prof. Dr. D. Pedro Luengo Mulet) (ISBN 978-84-933070-3-5), Ed. Colegio de Economistas de la Región de Murcia, Murcia (http://01.fidedigno.es/eco/boletin158/content/Libro%20con%20portada.pdf#page=174).

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).

Bastida, F; Guillamón, Mª.D. and Benito, B.(2017): “Fiscal transparency and the cost of sovereign debt”, International Review of Administrative Sciences, vol. 83, nº 1, pp. 106-128 (http://journals.sagepub.com/home/ras).

Guillamón, Mª.D.; Ríos, A.M.; Gesuele, B. and 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).

Guillamón, Mª.D. (2016): “Budgetary Constraints”. Chapter of the book “Global Encyclopedia of Public Administration, Public Policy, and Governance” editado por Ali Farazmand (ISBN: 978-3-319-31816-5), Ed. Springer, pp. 1-8 (http://link.springer.com/referenceworkentry/10.1007/978-3-319-31816-5_2265-1).

Benito, B.; Guillamón, Mª.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, vol. 14, nº 2, pp.157-184 (http://pub.lex-localis.info/index.php/LexLocalis/index).

Benito, B.; Guillamón, Mª.D. and Bastida, F. (2016): The Impact of Transparency on the Cost of Sovereign Debt in Times of Economic Crisis, Financial Accountability & Management, vol. 32, nº 3, pp. 309-334 (http://onlinelibrary.wiley.com/doi/10.1111/faam.12090/abstract).

Cohen, S.; Guillamón, Mª.D.; Lapsley, I. and Robbins, G.(2015): “Accounting for Austerity: The Troika in the Eurozone”, Accounting, Auditing & Accountability Journal, vol. 28, nº 6, pp. 966-992 (http://dx.doi.org/10.1108/AAAJ-04-2014-1668).

Benito, B.; Guillamón, Mª.D. and Bastida, F. (2015): “Public versus private in municipal services management”, Lex Localis - Journal of Local Self-Government, vol. 13, nº 4, pp. 995-1018 (http://pub.lex-localis.info/index.php/LexLocalis/index).

Benito, B.; Guillamón, Mª.D. and Bastida, F. (2015): “Determinants of urban political corruption in local governments”, Crime, Law and Social Change, vol. 63, nº 3-4, pp. 191-210 (http://www.springer.com/social+sciences/criminology/journal/10611).

Benito, B.; Guillamón, Mª.D. and Bastida, F. (2015): “Budget forecast deviations in municipal governments: determinants and implications”, Australian Accounting Review, vol. 25, nº 1, pp. 45-70 (http://onlinelibrary.wiley.com/journal/10.1111/%28ISSN%291835-2561).

Benito, B.; Guillamón, Mª.D. and Bastida, F. (2015): “Non-fulfillment of debt limits in Spanish municipalities”, Fiscal Studies, vol. 36, nº 1, pp. 75-98 (http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1475-5890).

Bastida, F.; Guillamón, Mª.D. and Benito, B. (2014): “Explaining Interest Rates in Local Government Borrowing”, International Public Management Journal, vol. 17, nº 1, pp. 45-73 (http://www.tandfonline.com/loi/upmj20#.Uw3Axvl5N1B).

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

Bastida, F.; Guillamón, Mª. D. y Benito, B. (2013): “Municipal Spending in Spain: A Spatial Approach”, Journal of Urban Planning and Development-ASCE, vol 139, nº 2, pp. 79-93. (http://ascelibrary.org/doi/abs/10.1061/%28ASCE%29UP.1943-5444.0000138)

Guillamón, Mª. D.; Bastida, F. and Benito, B. (2013): “The electoral budget cycle on municipal police expenditure”, European Journal of Law and Economics, vol. 36, nº 3, pp. 447-469 (http://www.springer.com/economics/law+%26+economics/journal/10657).

Benito, B.; Bastida, F. y Guillamón, Mª.D. (2012): “Public-Private Partnerships in the Context of the European System of Accounts (ESA95)”, Open Journal of Accounting, vol. 1, nº 1, pp. 1-10. (http://www.scirp.org/journal/ojacct/)

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)

Guillamón, Mª. D.; Benito, B. y Bastida, F. (2011): “Evaluación de la deuda pública local en España”, Revista Española de Financiación y Contabilidad, vol. XL, nº 150, pp. 251-285. (http://aeca.es/pub/refc/articulos.php?id=1128)

Guillamón, Mª D.; Bastida, F. y Benito, B. (2011): “The determinants of local governments´ financial transparency”, Local Government Studies, 37 (4), pp. 391-406. (http://dx.doi.org/10.1080/03003930.2011.588704)

Benito, B.; Bastida, F. y Guillamón, Mª. D. (2010): “Urban sprawl and the cost of public services: an evaluation of Spanish local governments”, Lex Localis - Journal of Local Self-Government, vol. 8, nº 3, pp. 245-264. (http://pub.lex-localis.info/index.php/LexLocalis/article/view/8.3.245-264%282010%29)

Benito, B.; Bastida, F. J. y Guillamón, Mª.D. (2010): “Central Government Fiscal Transparency and the Role of Debt Rating”. Chapter 11 of the book “Public Administration, NGO's and Public Debt: Issues and Perspectives (America in the 21st Century: Political and Economic Issues)“ editado por Marcel Kratochvil and Valentin Pokorny (ISBN: 978-1-60741-597-8), Ed. Novapublishers, Hauppauge, New York.

Benito, B.; Bastida, F. J. y Guillamón, Mª.D. (2009): “An empirical assessment of the municipal financial situation in Spain”, International Public Management Journal, vol. 12, nº 4, pp. 1-16. (http://dx.doi.org/10.1080/10967490903328139)

Bastida, F. J. y Guillamón, Mª.D. (2009): “Contabilidad y Auditoría en los grandes municipios españoles”, Auditoría Pública, vol. 47, pp. 101-107. (http://www.auditoriapublica.com/hemeroteca/200904_47_101.pdf)