Finanzas públicas estatales y las leyes de fiscalización superior en México

Nancy Vazquez ()

Revista de Administración, Finanzas y Economía (Journal of Management, Finance and Economics), 2009, vol. 3, issue 1, 1-13

Abstract: We study the relationship between the design of accounting laws for thirty Mexican state governments and their public finances. We use two indexes and OLS regressions to analyze it. The first index assesses the quality of the design of the state accounting laws (Figueroa, 2005; García, 2007). The second index assesses the fiscal situation per state for the years 2000 and 2005 (Aregional, 2004). We find that the fiscal situation of Mexican states can be explained by a two-year old design in the law. Laws designed one year before the exercise of the state budget do not have effects on it

Keywords: México; fiscalización superior; finanzas públicas; leyes; estados (search for similar items in EconPapers)
JEL-codes: H73 H83 K39 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ega:rafega:200901

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