Local Governments’ Performance on the Late Payments Directive in Portugal

IF 1.3 Q3 BUSINESS, FINANCE

Journal of Accounting Auditing and Finance Pub Date : 2023-09-07 DOI:10.5171/2023.103798

Paula GOMES DOS SANTOS, Fábio ALBUQUERQUE

引用次数: 0

Abstract

Due to concerns about the government's debt, the European Commission issued the Late Payments Directive (LPD) to discourage the culture of late payments that threatens their financial sustainability. Despite the intention to hold member states accountable for public entities' payment behaviour, the LPD did not specify the methodology for performance feedback.

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葡萄牙地方政府对延迟付款指令的执行情况

由于对政府债务的担忧，欧盟委员会发布了延迟付款指令(LPD)，以阻止威胁其财务可持续性的延迟付款文化。尽管有意让成员国对公共实体的支付行为负责，但LPD并未具体说明绩效反馈的方法。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

期刊介绍： The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.