1. RI UFLA
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Use este identificador para citar ou linkar para este item: http://repositorio.ufla.br/jspui/handle/1/56858
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Campo DCValorIdioma
dc.creatorCaríssimo, Cláudio Roberto-
dc.creatorCarvalho, Eduardo Gomes-
dc.creatorCarvalho, Francisval de Melo-
dc.creatorAveline, Carlos Eduardo Stefaniak-
dc.date.accessioned2023-05-25T17:10:27Z-
dc.date.available2023-05-25T17:10:27Z-
dc.date.issued2023-
dc.identifier.citationCARÍSSIMO, C. R. et al. Analysis of the financial fragility hypothesis applied to the public sector by means of structural equations. Account and Financial Management Journal, [S.l.], v. 8, p. 3061-3072, 2023.pt_BR
dc.identifier.urihttps://advance.sagepub.com/articles/preprint/Analysis_of_the_Financial_Fragility_Hypothesis_Applied_to_the_Public_Sector_by_Means_of_Structural_Equations/19107842pt_BR
dc.identifier.urihttp://repositorio.ufla.br/jspui/handle/1/56858-
dc.description.abstractThis study analysedthe effects of public debt interest and charges throughon Financial Fragility Hypothesis(FFH),in relation to Brazilian states’ public debt. Structural equation modelling was used as the empirical procedure.The effects of the structural model’s constructs explained 90.2% of the Public Sector Financial Position.The proposed model showed significance and relevance of the formative indicators. The results show that financial fragility is caused by excessive current spending but is aggravated by interest and amortisation costs that exceed the Current Revenue/Current Expenditure balance. This evidence confirms the assumptions of the FFHwhen applied to the public sector.pt_BR
dc.languageen_USpt_BR
dc.publisherSAGE Journalspt_BR
dc.rightsrestrictAccesspt_BR
dc.sourceAccount and Financial Management Journalpt_BR
dc.subjectFinancial fragility hypothesispt_BR
dc.subjectPublic sectorpt_BR
dc.subjectStructural equation modellingpt_BR
dc.titleAnalysis of the financial fragility hypothesis applied to the public sector by means of structural equationspt_BR
dc.typeArtigopt_BR
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