Un análisis empírico de la influencia de la mujer en la gestión del riesgo financiero en los gobiernos locales

An empirical analysis of women’s influence on management of financial risk in local governments

Autores/as

DOI: https://doi.org/10.6018/rcsar.447901
Palabras clave: Género, Riesgo financiero, Solvencia, Gobiernos locales, Datos de panel

Resumen

En este estudio se analiza el impacto de la mujer en la gestión del riesgo financiero de los gobiernos locales (LGs), a través de variables políticas y demográficas. Se realiza un análisis estadístico de datos de panel para examinar el comportamiento financiero de 133 grandes LG en España durante el período 2009-2017. Los resultados revelan que los LGs con un alcalde mujer tienen un menor riesgo de impago. Asimismo, descubrimos que el número de mujeres miembros del ayuntamiento y el grado de fragmentación política están inversamente asociados al riesgo de impago. Este riesgo también se ve aliviado por variables poblacionales, como una mayor población femenina, una mayor tasa de desempleo entre las mujeres y una menor población de mujeres mayores de 65 años. Nuestras conclusiones tienen importantes repercusiones y utilidad para una amplia gama de interesados, incluidos los encargados de formular políticas, administradores, profesionales y autoridades fiscales preocupados por la solvencia, los riesgos financieros y el posible incumplimiento en los LGs.

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Publicado
01-07-2022
Cómo citar
Miranda, M. E. G., Navarro-Galera, A., Buendía-Carrillo, D. ., & Lara-Rubio, J. (2022). Un análisis empírico de la influencia de la mujer en la gestión del riesgo financiero en los gobiernos locales: An empirical analysis of women’s influence on management of financial risk in local governments. Revista de Contabilidad - Spanish Accounting Review, 25(2), 271–281. https://doi.org/10.6018/rcsar.447901
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